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  • LTA (Lifetime Allowance)

    Topics:
    • Teaching staff, 
    • Teachers' pay

    Abolition of Lifetime Allowance

    This measure ensures that no-one will face a Lifetime Allowance charge from April 2023. It increases the Annual Allowance, Money Purchase Annual Allowance, Tapered Annual Allowance, and the adjusted income for the Tapered Annual Allowance.

    Increases Pension Tax Limits

    This measure applies to all members of registered pension schemes. From 6 April 2023, it removes the Lifetime Allowance (LTA) charge and limits the pension commencement lump sum (PCLS) to its current maximum of 25% of the current LTA, unless individuals hold a valid LTA or PCLS protection. It also increases the Annual Allowance from £40,000 to £60,000, the Money Purchase Annual Allowance and Tapered Annual Allowance from £4,000 to £10,000, and the adjusted income for Tapered Annual Allowance from £240,000 to £260,000.

    Related content

    • Acting-up appointments and honoraria payments
    • Guidance on teachers' pay
    • Independent Review of Teacher Workload
    • Pay circulars
    • Teachers' Pay & Pensions Team - Privacy Notice (effective from 25 May 2018)
    • Teachers' Pay Agreement 2024-25
    • Teachers' pay common issues
    • Teachers’ Pay Agreement 2021-23
    • Useful forms for teachers
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