To ask the Chancellor of the Exchequer, pursuant to the Answer on 8 December 2025 to Question 96643, whether she has any plans to require pensioners who received the state pension as their only income and consequently inherit part of (a) the basic state pension, (b) the additional state pension and (c) the new state pension following the death of their spouse or civil partner to pay income tax.
Answered by
Torsten Bell Parliamentary Secretary (HM Treasury)
This question was answered on 12th January 2026
As set out in my reply to Question 96643, the Chancellor has said that those whose only income is the basic or new State Pension without any increments will not have to pay income tax over this Parliament. At the Budget, the Government announced that it will achieve this by easing the administrative burden for pensioners so that they do not have to pay small amounts of tax via Simple Assessment from 2027/28. The Government will set out more detail in due course.