Social Security Pensions (Low Earnings Threshold) Order 2008 comes into force

Implementation date: 6 April 2008

The Order sets the low earnings threshold, which is the amount by reference to which the three surplus earnings bands are determined for the purpose of calculating the additional pension (the state second pension) in a state retirement pension. The level for the tax years following 2007/08 is set at £13,500. The Order can be viewed on the OPSI website.