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 2019/20 in Relief at source pension schemes newsletter - January 2019.
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)
