Written question asked by Neil Duncan-Jordan (Labour) on Thursday, 27 November 2025, in the House of Commons. It was due for an answer on Thursday, 4 December 2025 (named day). It was answered by Torsten Bell (Labour) on Thursday, 4 December 2025 on behalf of the Treasury.
State Retirement Pensions
- Question
-
To ask the Chancellor of the Exchequer, pursuant to Budget reference 4.167 on State Pension and Simple Assessment, whether the Government conducted an impact assessment of delivering the measure on an opt-in basis rather than through universal provision.
- Answer
-
The State Pension is taxable income along with other pension income. The Budget confirmed that the basic and new State Pension will be uprated by 4.8% in 2026-27, in line with our commitment to the Triple Lock. This means pensioners whose sole income is the basic or new State Pension without any increments will not pay income tax in 2026-27.
The Budget announced that the Government will ease the administrative burden for pensioners whose sole income is the basic or new State Pension without any increments so that they do not have to pay small amounts of tax via Simple Assessment from 2027-28.
The Government will set out more detail next year.
Secondary information
- Type
- Written question
- Reference
- 95302
- Session
- 2024-26
- Related items
-
Budget 2025: Strong Foundations, Secure Future
Wednesday, 26 November 2025
House of Commons papers
House of Commons
House of Lords
- Transferred
- Yes
- Subjects
- State retirement pensions Impact assessments
- Link
- View this Written question on www.parliament.uk
Librarians' tools
- Timestamp
- 2026-01-05 14:44:20 +0000
- URI
- http://data.parliament.uk/writtenparliamentaryquestion/commons/2024-26/95302
- In Indexing
- http://indexing.parliament.uk/Content/Edit/1?uri=http://data.parliament.uk/writtenparliamentaryquestion/commons/2024-26/95302
- In Solr
- https://search.parliament.uk/claw/solr/?id=http://data.parliament.uk/writtenparliamentaryquestion/commons/2024-26/95302