Written Question·Treasury·UIN 20952

Workplace Pensions: Inheritance Tax

Tabled: 18 December 2024
Answered: 10 January 2025

Question

John Glen

ConservativeSalisbury

To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 November 2024 to Question 12389 on Pensions: Inheritance Tax, whether the (a) partner and (b) dependent's scheme pension for the (i) Civil Service Alpha scheme and (ii) Ministerial Pensi

Answer

James Murray
Dependant scheme pensions, including partner pensions, are not subject to Inheritance Tax. This is the same for registered and unregistered UK schemes, and will not be impacted by the changes announced at Autumn Budget 2024.