Question to the HM Treasury:

To ask Her Majesty's Government what plans they have to publish the results of their call for evidence on pensions tax relief administration, and in particular those relating to the issue of low earners paying 25 per cent extra for their pension if their employer chooses to use a ‘net pay’ auto-enrolment pension scheme.

The Government recognises the different impacts of the two systems of paying pension tax relief on pension contributions for workers earning below the personal allowance. At Budget 2020, the Government announced it would launch a Call for Evidence on pensions tax relief administration, in line with its manifesto commitment to undertake a comprehensive review of this issue.

This Call for Evidence set out the Government’s views on proposals already put forward by stakeholders, invited further proposals, and sought views on the operation of the RAS method.

The Call for Evidence is now closed. The Government is analysing the responses and will respond in due course.