Consultations

HMRC consultation on Abolishing the pensions Lifetime Allowance (webpage)

On 18 July 2023 HMRC launched a consultation on the changes necessary to abolish the pensions lifetime allowance from the tax year 2024 to 2025 onwards, as announced at Spring Budget 2023.

Public service pensions: cost control mechanism consultation response (PDF, 54 pages, 930kb)

HMT response published on 4 October 2021. 

Having considered the responses, the government will proceed with all three reforms. This approach will mean that.

• The cost control mechanism will adopt a reformed scheme only design: to remove any allowance for legacy schemes in the mechanism so it only considers past and future service in the reformed schemes
• The cost corridor will be widened: from +/-2% to +/-3% of pensionable pay
• An economic check will be introduced: linked to expected long-term GDP so that a breach of the mechanism (and therefore benefit changes) would only be implemented if it would still have occurred had long-term economic assumptions been considered.

HMT Public Service Pensions: Cost control mechanism consultation: Proposal to reform the mechanism (PDF, 40 pages, 471KB)

Written Ministerial Statement HCWS117 24 June 2021 (HTML)

At the request of HM Treasury, the Government Actuary has carried out a review of the cost control mechanism in the public service pension schemes. His final report sets out his assessment of the current mechanism and recommendations on possible changes.

The Government has considered the recommendations and is now consulting to seek views on three changes to the mechanism, all of which are recommendations by the Government Actuary.

24 June 2021

19 August 2021

HMT Public Service Pensions: Consultation on the discount rate methodology (PDF, 35 pages, 359kb)

Written Ministerial Statement HCWS117 24 June 2021 (HTML)

The SCAPE discount rate is a discount rate used in the valuation of unfunded public service pension schemes to set employer contribution rates. It expresses future pension promises that are being built up in present-day terms and is set by HM Treasury following a prescribed methodology.

The current methodology for setting the SCAPE discount rate has been in place since 2011. This consultation seeks views on the objectives for the SCAPE discount rate and the most appropriate methodology for setting the SCAPE discount rate going forward.

24 June 2021

19 August 2021

See also: LGA response (PDF, 43 pages, 736kb); FPS technical note (PDF, 7 pages, 264kb)

Home Office response to: consultation on Firefighters’ Pensions (Remediable Service) Regulations 2023

On 19 July 2023 Home Office published the Government's formal response to the consultation on the draft Firefighters' Pensions (Remediable Service) Regulations 2023 and policy intent to implement the retrospective phase of the McCloud/Sargeant remedy.

LGA response to the The Home Office consultation on Firefighters' Pension Scheme retrospective remedy  - submitted 23 May 2023.

On 28 February 2023 the Home Office launched a consultation on the amendments to the pension scheme regulations to enact the second phase of remedy in the McCloud/ Sargeant cases.

The consultation documents set out the background to the second, retrospective, part of the remedy and an explanation of legislative and policy changes required to implement it. The consultation seeks responses from interested parties on the amendments to the regulations needed to enact the second phase of the remedy, as set out in the PSPJOA 2022.

Home Office response to consultation on amendments to the firefighters' pension schemes in England 2022 (PDF, 37 pages, 409kb)

On 8 March 2022, the Home Office published their consultation response on prospective remedy. 

The consultation response confirms the amendments which are to be made to the pension scheme regulations which will deliver the first set of changes and remove the transitional protections from the FPS 2015.

An FAQ document (PDF 6 pages, 206kb) was also issued. 

Consultation response on amendments to the FPS 2015 (PDF, 8 pages, 243kb)

LGA response to the Home Office consultation on amendments to the firefighters' pension schemes in England 2022 - submitted 2 January 2022.

Amendments to the firefighters’ pension schemes in England 2022 (webpage)

This Home Office consultation on the Firefighters’ Pension Scheme seeks responses from interested parties on the amendments to the regulations needed to enact the first phase of the remedy, as set out in the Public Service Pensions and Judicial Offices Bill. The intention is that these come into force on 1 April 2022

8 November 2021

2 January 2022

Public Service Pensions: Government response to consultation (PDF, 72 pages, 838kb)

Public Service Pensions leaflet (PDF, 3 pages, 120kb)

Public Service Pensions: Equality Impact Assessment (PDF, 53 pages, 555kb)

Update on the 2016 and 2020 valuations (HTML)

HMT response published 4 February 2021 on changes to the transitional arrangements of the 2015 Public Service Pension Schemes and an update on the 2016 and 2020 scheme valuations.

HMT Public Service Pensions consultation (PDF, 74 pages, 851kb)

Public Service Pensions consultation - questions (PDF, 2 pages, 97.7kb)

Public Service Pensions leaflet (PDF, 3 pages, 63.1kb)

Public Service Pensions Equality Impact assessment (PDF, 38 pages, 378kb)

Update on Cost Control Element of the 2016 valuations (PDF, 2 pages, 95.8kb)

HMT consultation on changes to the transitional arrangements of the 2015 Public Service Pension Schemes and an update on the pause to the cost-cap process.

Home Office response to: Proposed amendments to Firefighters Pension Scheme (England) 2014

On 21 February 2024, Home Office published the Government's formal response to the consultation on amendments to the Firefighters' Pension Scheme (England) 2014.

The normal minimum pension age is the minimum age at which most pension savers can access their pensions without incurring an unauthorised payments tax charge (unless they are taking their pension due to ill-health). It is currently age 55. In this consultation, the government reconfirms its intention to legislate to increase the normal minimum pension age to age 57 on 6 April 2028.

The increase to age 57 will not apply to those who are members of the firefighters, police and armed forces public service pension schemes.

Dashboard compliance and enforcement policy (HTML)

On 24 November 2022, the Pensions Regulator (TPR) published its consultation on their draft dashboards compliance and enforcement policy.

The draft compliance and enforcement policy sets out expectations for trustees and scheme managers to achieve compliance, as well as providing clarity on our approach to enforcement in the event of a breach of legislation.

This consultation is for the trustees and scheme managers of occupational pension schemes in scope of the Dashboards Regulations, as well as their advisers, service providers, relevant employers and anyone who may be subject to our policy.

24 November 2022

24 February 2023

Government response: Pensions dashboards: further consultation (HTML)

On 17 October 2022, the government published its consultation response to the Pensions dashboards further consultation.

The Pensions Dashboards regulations have been amended to provide that Secretary of State must issue a formal notice specifying the Dashboard Available Point (DAP) at least six months before it will occur. This is opposed to the 90 days which was proposed in the consultation. The proposals on the disclosure of information will proceed as planned.

LGA response to the PDP Pensions dashboards standards consultation and PDP Design standards call for input - submitted 31 August 2022.

PDP Design standards call for input (webpage)

Pensions Dashboards Programme (PDP) call for input on ideas for dashboard design standards.

The call for input will be followed by a six week consultation once responses have been reviewed.

Government response: Draft Pensions Dashboards Regulations 2022 (webpage)

On 15 July 2022, the government published its consultation response on the draft Pensions Dashboards Regulations 2022.

The government has provided a summary of the responses received to the consultation and an outline of the changes that have been made. 

Pensions dashboards: Further consultation (webpage)

This consultation supplements the ‘Pensions dashboards: consultation on the draft Pensions Dashboards Regulations 2022’ which ran from 31 January 2022 to 13 March 2022.

The further consultation sets out two proposals. The first proposal provides clarity on the ‘Dashboard Available Point’ (DAP). The second proposal allows the Money and Pensions Service and the Pensions Regulator to share information about dashboards with each other.

The DAP is the point at which dashboards will be available to all members of the public. The consultation proposes that the DWP will decide on the DAP and then give pension schemes 90 days’ notice. It is hoped that this will give schemes sufficient time to make final preparations.

28 June 2022

19 July 2022

Consultation response on the draft Pensions Dashboards Regulations (PDF, 17 pages, 355kb)

LGA response to Pensions dashboards: DWP consultation on the draft Pensions Dashboards Regulations 2022 - submitted 11 March 2022.

Pensions dashboards: DWP consultation on the draft Pensions Dashboards Regulations 2022 (webpage)

This consultation introduces pensions dashboards, an electronic communications service intended to be used by individuals to access information about pensions.

The purpose of this consultation is to seek views on a range of policy questions relating to the creation of pensions dashboards. An indicative draft of the Regulations is included to show how DWP envisage the policy would be turned into law.

31 January 2022

13 March 2022

PDP call for input on dashboard staging (webpage)

The Pensions Dashboard Programme (PDP) has launched a call for input outlining the proposed order and timings for pension providers and schemes (data providers) to connect to the pensions dashboard.

27 May 2021

9 July 2021

LGA response to the The Public Services Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023  - submitted 6 January 2023.

The Public Services Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (HTML)

On 25 November 2022, HMRC published a technical consultation on a draft statutory instrument, which ensures the pensions tax framework will apply as intended to pension scheme administrators and members affected by the public service pensions remedy.

The consultation seeks views from pension scheme administrators on the draft regulations. The regulations set out changes to how the pensions tax rules will apply to pension scheme administrators and members of public service pension schemes as a result of the public service pensions remedy.

The regulations will make changes to how pensions tax legislation operates in certain circumstances, including changes to how schemes will need to report and pay extra tax charges or reclaim overpaid tax and ensure that schemes can pay pension benefits as authorised payments. This legislation is intended to take effect from 6 April 2023, but some provisions will have a retrospective effect.

25 November 2022

6 January 2023 

Response to HMRC Consultation on the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No2) Regulations 2023

LGA response to the HMRC Consultation on the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No2) Regulations 2023

HMRC consultation on the Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No.2) Regulations 2023 (webpage)

HMRC Guidance (PDF, 29 pages, 456kb)

Round Table session slides (PDF, 38 pages, 521kb)

On 23 May 2023 HMRC launch a consultation on draft tax regulations which set out changes to how pensions tax rules will apply as a result of the public service pensions remedy. 

Home Office response to: Retained Firefighters' pensions: Proposed changes to the Firefighters' Pension Scheme (England) 2006 

On 8 September 2023, Home Office published the Government's formal response to the consultation on Retained Firefighters' pensions: Proposed changes to the Firefighters' Pension Scheme (England) 2006. 

Response to Home Office consultation on Retained Firefighters' pensions: Proposed changes to the Firefighters' Pension Scheme (England) 2006  

LGA response to the Home Office consultation on Retained Firefighters' pensions: Proposed changes to the Firefighters' Pension Scheme (England) 2006. - submitted 9 June 2023

On 31 March 2023 the Home Office launched a consultation on the amendments to the Firefighters’ Pension Scheme (England) 2006 for Retained Firefighters’ Pension.

This consultation focuses on the government’s commitment to provide further remedy to those individuals who were employed as retained firefighters between 7 April 2000 and 5 April 2006 inclusive by providing access to the modified section of Firefighters’ Pension Scheme 2006 (referred to as ‘the modified scheme’).

The consultation contains the proposed amendments to the Firefighters’ Pension Scheme (England) Order 2006 and the Firemen’s Pension Scheme Order 1992 to achieve this outcome. This consultation document seeks views on proposals for achieving this outcome, and whether the proposed amendments achieve the policy intention for all eligible individuals.

Home Office response to 2019 scheme amendments consultation (PDF, 7 pages, 152kb)

Policy Equality Statement dated 28 February 2019 (PDF, 5 pages, 155kb)

Accompanying Policy Equality Statement (PES).

29 January  2019

HMT Pensions tax relief administration: call for evidence (PDF, 40 pages, 498kb)

Call for evidence - questions (PDF, 2 pages, 121kb)

This call for evidence was announced at Budget 2020.

The government is concerned about the potential for a low-earning individual’s take-home pay to be affected by the method of pensions tax relief operated by their pension scheme. The government is keen to explore this issue further to understand what deliverable options for change may exist. 

TPR interim response on code of practice consultation (webpage)

The Pensions Regulator (TPR) published an interim response to its consultation on the proposed single code of practice on 24 August 2021. 

TPR is reviewing the detailed feedback received and the new code is unlikely to become effective before summer 2022.

TPR code of practice consultation (webpage)

The Pensions Regulator is consulting on the first phase of a new code consisting of 51 shorter, topic-based modules which replace 10 of the existing codes of practice and mainly deal with the governance and administration of pension schemes.

The new code has been designed to be a web-based product. An early version of the web-based code is available during the consultation. Views are also sought on the design, usability, and navigation of this version of the code.

17 March 2021

26 May 2021