Question to the HM Treasury:

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 Pension Scheme will be included in the value of the estate for inheritance tax for (A) married couples, (B) unmarried couples and (C) couples in a civil partnership.

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.