Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the British Medical Association briefing entitled NHS Workforce and the Pension Taxation Crisis, published in June 2022, what assessment he has made of the potential merits of that report's recommendation on introducing a tax unregistered scheme for those impacted by pension taxation in the NHS.

The Government is aware of interactions between the NHS Pension Scheme and pension tax. Limits on pensions tax relief apply broadly across both the public and private sectors and it is important that these arrangements are fair. Regarding a tax unregistered pension scheme for the NHS, the Government’s position continues to be that the judiciary is in a unique constitutional position and has historically had access to a tax unregistered pension scheme. The majority of NHS staff are better off from being within the current registered pension scheme as they receive tax relief on their pension contributions. The Government has no plans to set up a tax unregistered scheme for the NHS.