Pensions: key differences in Scotland and Northern Ireland

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

Future developments

There are no future developments specific to Scotland and Northern Ireland.

Scotland

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

HM Revenue and Customs has confirmed the arrangements for pension contributions tax relief under relief at source arrangements for tax year 2018/19 in Pension schemes relief at source for Scottish income tax newsletter - February 2018.

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)