Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether further regulations will be brought before the House regarding the abolition of the Lifetime Allowance.

The Government has already legislated to abolish the Lifetime Allowance from 6 April 2024 and has brought forward a number of regulations to ensure the legislation operates as intended.

Most recently, the Pensions (Abolition of Lifetime Allowance Charge etc.) Regulations 2026 were laid before the House on Monday using the made affirmative procedure. These Regulations will be brought before the House for parliamentary scrutiny prior to coming into force at the end of this month.

The Government has used its regulation-making powers to address technical and consequential issues arising from the abolition of the Lifetime Allowance, ensuring the tax framework functions as intended. The existing power to make further consequential regulations expires at the end of this month.