Taxation: Disability

Summary

To ask the Chancellor of the Exchequer, if her Department will make an assessment of the potential impact of the taxation of inherited pensions before transfer into trusts on the long-term financial security of disabled beneficiaries.

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Timeline

1. 21 November 2025

   Written question

   To ask the Chancellor of the Exchequer, if her Department will make an assessment of the potential impact of the taxation of inherited pensions before transfer into trusts on the long-term financial security of disabled beneficiaries.

   Source: Commons

2. 1 December 2025

   Answer

   Certain types of trusts for vulnerable people, including disabled persons trusts, are exempt from inheritance charges which normally apply to other types of trusts. No inheritance tax is charged on payments made to a beneficiary from a disabled persons tr...

   Source: Written answer

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• · Treasury · Answering body

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