Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HMRC's guidance entitled Newsletter 173 — September 2025, updated on 11 December 2025, what her planned timetable is for publishing draft regulations and laying legislation on the treatment of scheme-specific lump sums for individuals with Enhanced Protection.

Further Pensions (Abolition of Lifetime Allowance Charge etc) Regulations will be made in Spring 2026 and will include updates to the treatment of scheme-specific lump sums for individuals with Enhanced Protection.

The majority of the regulations will have retrospective effect from 6 April 2024 when the Lifetime Allowance was abolished.