Question to the Ministry of Defence:

To ask the Secretary of State for Defence, pursuant to the Answer of 9 December 2024 to Question 16450 on Armed Forces: Workplace Pensions, what role his Department will play in the consultation process; and whether his Department plans to provide (a) input and (b) guidance on how inheritance tax proposals may impact the Armed Forces Pension Scheme.

The Ministry of Defence (MOD) will not be responding to HM Revenue and Customs’ technical consultation on the proposed change for unused pension funds and death benefits to be included within the value of a person’s estate for Inheritance Tax purposes. The MOD will follow legislation as per Government proposals and guidance will be developed for members in due course.