Question to the Ministry of Defence:

To ask the Secretary of State for Defence, with reference to paragraph 5.52 of the Autumn Budget 2024, HC 295, what guidance his Department issues on whether nominees of deceased Armed Forces Pension Scheme members other than spouses and civil partners will become liable for inheritance tax on death in service lump sums.

Inheritance Tax on pensions is subject to a technical consultation which runs between 30 October 2024 and 22 January 2025. The Ministry of Defence will follow legislation as per Government proposals.