Asked by: Sam Carling (Labour - North West Cambridgeshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to examine how AI could speed up the issuance of Remedial Service Statements to people in receipt of public sector pensions affected by the McCloud judgement.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
Scheme managers of the individual public service pension schemes are responsible for ensuring the effective delivery of the McCloud remedy to affected members. I have written to scheme managers to remind them of their responsibilities to implement the remedy as quickly as possible and I would expect them to work with administrators the most appropiate available tools to do this.
Asked by: Sam Carling (Labour - North West Cambridgeshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to changes to the inheritance tax treatment of pension pots whether it is her policy that a) the total estate will be taken to include the unused pension pot, and b) donations to charity made from the unused pension pot will be considered as contributing to the 10% minimum.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Autumn Budget 2024, the Government announced that unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027.
Where at least 10% of a person’s net estate is left to a qualifying charity, their estate is taxed at a reduced rate of inheritance tax of 36% instead of 40%. When considering this, the pension will fall within the general component of the estate. This component includes the deceased’s free estate and from 6 April 2027 will also include any unused pension funds and death benefits (called notional pension property). Any notional pension property that is paid to a qualifying charity will count toward the charitable giving conditions for the general component Further guidance can be found here: https://www.gov.uk/hmrc-internal-manuals/inheritance-tax- manual/ihtm45003. Guidance will be updated before the changes are implemented in April 2027.
Charity Lump Sum Death Benefits can be paid free of Income Tax. These lump sums are deliberately limited to money purchase arrangements where the deceased member had no dependants. These rules are not changing as this ensures that pension funds are used to support dependants where they exist, while allowing schemes to pay out benefits where there is no other beneficiary.
Asked by: Sam Carling (Labour - North West Cambridgeshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of amending the definition of a charitable lump sum death benefit so that people with dependents do not face barriers to donating to charity from their pension.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Autumn Budget 2024, the Government announced that unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027.
Where at least 10% of a person’s net estate is left to a qualifying charity, their estate is taxed at a reduced rate of inheritance tax of 36% instead of 40%. When considering this, the pension will fall within the general component of the estate. This component includes the deceased’s free estate and from 6 April 2027 will also include any unused pension funds and death benefits (called notional pension property). Any notional pension property that is paid to a qualifying charity will count toward the charitable giving conditions for the general component Further guidance can be found here: https://www.gov.uk/hmrc-internal-manuals/inheritance-tax- manual/ihtm45003. Guidance will be updated before the changes are implemented in April 2027.
Charity Lump Sum Death Benefits can be paid free of Income Tax. These lump sums are deliberately limited to money purchase arrangements where the deceased member had no dependants. These rules are not changing as this ensures that pension funds are used to support dependants where they exist, while allowing schemes to pay out benefits where there is no other beneficiary.
Asked by: Sam Carling (Labour - North West Cambridgeshire)
Question to the Ministry of Housing, Communities and Local Government:
To ask the Secretary of State for Housing, Communities and Local Government, what proportion of the cases currently under consideration by the Planning Inspectorate are appeals against enforcement notices.
Answered by Matthew Pennycook - Minister of State (Housing, Communities and Local Government)
Using data as of 31 December 2025, which is in line with the latest published official statistics found on gov.uk here, the proportion of open cases that are enforcement notices is 27%.
This is calculated as open enforcement notices divided by total open cases.
Asked by: Sam Carling (Labour - North West Cambridgeshire)
Question to the Department of Health and Social Care:
To ask the Secretary of State for Health and Social Care, when his Department plans to respond to the Mohamed Abidisamad: Prevention of Future Deaths report.
Answered by Karin Smyth - Minister of State (Department of Health and Social Care)
The Coroner has granted an extension to the statutory deadline to respond to the Mohamed Abidisamad: Prevention of Future Deaths report. The Department will respond by the extended deadline.
Asked by: Sam Carling (Labour - North West Cambridgeshire)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, whether she has sought equivalent provisions in the UK-EU SPS Agreement negotiations to the animal welfare carve-out provisions contained in Article 7 of the EU-Switzerland Common Food Safety Area Protocol agreed in 2025.
Answered by Angela Eagle - Minister of State (Department for Environment, Food and Rural Affairs)
As announced at the UK-EU Leaders' Summit on May 19, the UK and EU have agreed to work towards a common Sanitary and Phytosanitary Area. The EU has accepted there will need to be a number of areas where the UK needs to retain our own rules. Negotiations with the EU on the SPS agreement are underway and Defra cannot provide an ongoing commentary on these discussions, but the Government is clear about the importance of being able to set high animal welfare standards.
Asked by: Sam Carling (Labour - North West Cambridgeshire)
Question to the Home Office:
To ask the Secretary of State for the Home Department, whether she has considered the merits of allowing police to issue Community Protection Warnings and Notices to 10-16 year-olds.
Answered by Sarah Jones - Minister of State (Home Office)
Breach of a CPN is a criminal offence. Lowering the age that someone can receive a CPN from 16 to 10 years old risks putting young people into the criminal justice system.
While early and informal prevention-based approaches should generally be the first step where ASB is being perpetrated by a child, for the most serious cases of child-perpetrated anti-social behaviour, we already have powers available. The Civil Injunction is available for children from 10-18 and enables youth courts to make behavioural conditions to prevent ASB. It is for the youth court to determine if, on the balance of probabilities, the legal test is met, and it is just and convenient in the circumstances to grant a Youth Injunction.
Asked by: Sam Carling (Labour - North West Cambridgeshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure that the inclusion of unused pension funds in estates for Inheritance Tax purposes will not increase the time taken to process legacies to charities and families.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Most unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions from changes that have been made to pensions tax policy over the last decade, which have led to pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement.
The government has taken steps to ensure that these changes strike a fair balance between beneficiaries of a deceased person’s pension benefits and beneficiaries of their wider estate. At Budget 2025, the government announced changes to help ensure that benefits payable from the deceased’s wider estate are not delayed unnecessarily if inheritance tax is also due on pension benefits. Personal representatives will be able to fund any inheritance tax attributable to the pension by directing pension scheme administrators to withhold 50% of taxable benefits for up to 15 months from the date of death. Personal representatives can then continue to distribute assets from the wider estate as normal.
To ensure that the process of calculating, reporting and paying inheritance tax does not take longer than necessary, the government will introduce regulations setting out deadlines for the parties involved to exchange information.
Most UK pensions schemes are discretionary, which means that the pension scheme trustees or manager have the final say on how death benefits are paid. They must exercise this power reasonably and in accordance with the scheme’s rules.
Members can complete an "expression of wish" or nomination form to indicate their preferred beneficiaries for death benefits. While trustees typically follow these wishes, they are not legally bound to do so. This flexibility allows them to consider other evidence, such as family circumstances at the time of death or wishes expressed in a will.
Asked by: Sam Carling (Labour - North West Cambridgeshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, in relation to changes to bring pensions pots into estates for Inheritance Tax purposes, whether the letter of wishes provided by a pension beneficiary or a will are intended to take precedence in the event that they differ.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Most unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions from changes that have been made to pensions tax policy over the last decade, which have led to pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement.
The government has taken steps to ensure that these changes strike a fair balance between beneficiaries of a deceased person’s pension benefits and beneficiaries of their wider estate. At Budget 2025, the government announced changes to help ensure that benefits payable from the deceased’s wider estate are not delayed unnecessarily if inheritance tax is also due on pension benefits. Personal representatives will be able to fund any inheritance tax attributable to the pension by directing pension scheme administrators to withhold 50% of taxable benefits for up to 15 months from the date of death. Personal representatives can then continue to distribute assets from the wider estate as normal.
To ensure that the process of calculating, reporting and paying inheritance tax does not take longer than necessary, the government will introduce regulations setting out deadlines for the parties involved to exchange information.
Most UK pensions schemes are discretionary, which means that the pension scheme trustees or manager have the final say on how death benefits are paid. They must exercise this power reasonably and in accordance with the scheme’s rules.
Members can complete an "expression of wish" or nomination form to indicate their preferred beneficiaries for death benefits. While trustees typically follow these wishes, they are not legally bound to do so. This flexibility allows them to consider other evidence, such as family circumstances at the time of death or wishes expressed in a will.
Asked by: Sam Carling (Labour - North West Cambridgeshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her department has made of the potential benefits of allowing direct gifting of pensions funds to charity during a pension holder’s lifetime, in the content of the recommendations in the Final report of the Social Impact Investment Advisory Group.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
This is a complex area of pensions tax policy, and any reform would require detailed assessment of its implications for the pension tax system, its administration, consumer protection, and long-term retirement outcomes. The Treasury regularly engages with departments, including HMRC, to ensure complete assessments are made.
While no decisions have been taken at this stage, we will continue to keep these recommendations under review. At present however, members can complete an "expression of wish" or nomination form to indicate their preferred beneficiaries for death benefits. While trustees typically follow these wishes, they are not legally bound to do so. This flexibility allows them to consider other evidence, such as family circumstances at the time of death or wishes expressed in a will.