Written Question·Treasury·UIN 21386

Workplace Pensions: Inheritance Tax

Tabled: 19 December 2024
Answered: 9 January 2025
Named Day

Question

Mr Richard Holden

Conservative — Basildon and Billericay

To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 November 2024 to Question 14298 on Workplace Pensions: Inheritance Tax, whether the pension scheme established under The Pensions Increase (Pension Scheme for Keir Starmer QC) Regulation

Answer

James Murray
The pension scheme referred to is an unregistered UK statutory defined benefit scheme, with terms akin to those of the Judicial Pensions and Retirement Act 1993 (JUPRA). Defined benefit schemes do not have a dedicated fund which can be inherited as de...
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