Pensions: key differences in Scotland and Northern Ireland

Updating authors Kate Upcraft, consultant editor (Northern Ireland): Andrew Spratt

Future developments

Pensions tax relief (Scotland): Pension contributions tax relief under relief at source arrangements will be claimed at the UK basic rate, rather than the Scottish rate of tax, until April 2018. HM Revenue and Customs will make necessary adjustments to collect any underpaid tax through self-assessment or PAYE coding.

Scotland

The law relating to pensions that applies in England and Wales extends to Scotland.

Northern Ireland

Pensions auto-enrolment

The provisions relating to pensions auto-enrolment in Northern Ireland largely mirror those for the rest of the UK. The relevant primary legislation is the Pensions (No.2) Act (Northern Ireland) 2008 and the Pensions Act (Northern Ireland) 2012. Secondary legislation supporting auto-enrolment is the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010 (SR 2010/122), as amended by the Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations (Northern Ireland) (SR 2012/237) and the Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment No.2) Regulations (Northern Ireland) (SR 2012/238).

Key references

Legislation

Pensions (No.2) Act (Northern Ireland) 2008
Pensions Act (Northern Ireland) 2012
Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations (Northern Ireland) 2010 (SR 2010/122)