Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether legislation will be required to give effect to the commitment that people whose only income is the basic or new state pension will not pay income tax over this Parliament.

In line with the commitment made at Budget 2025, pensioners whose incomes only just exceed the Personal Allowance will not have the administrative burden of paying small amounts of tax in this Parliament.

The Government will set out further detail at Budget 2026.