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How to calculate % Lifetime allowance used?

Orwell
Orwell Posts: 96 Forumite
We regularly see threats to reduce the £1.25m lifetime allowance in the press, but how is it worked out in practice?

I have a mixture of a DB plan in (early) payment, an active DC plan that I contribute to, and a SIPP which is partly crystallised.

When I took the DB pension, they sent me a letter telling me what percentage of the lifetime allowance that represented (at that time).

1/ Does this same % figure remain valid - even though the total lifetime allowance has since been reduced (or if the formula to calcuate DB values is later changed)?

2/ Do my annual DB pension increases affect this % figure or not?

The active DC plan is straightforward enough (a moving target) - but what happens when you crystallise some of a SIPP - is the precentage of the lifetime allowance calcuated at that point in time (and then remains the same even if the lifetime allowance later changes)?

In other words is this % a fully moving target or just a partially moving one? :(

Comments

  • HarryD
    HarryD Posts: 115 Forumite
    When did your DB pension payments start?
  • Orwell
    Orwell Posts: 96 Forumite
    They started in July 2009.
  • Orwell
    Orwell Posts: 96 Forumite
    From a HL flyer, it seems the percentage is set when each benefit become payable. That percentage figure does not increase/decrease when the lifetime allowance decreases/increase later.

    Not that long ago it was £1.8m, now it's £1.25m and most likely going down again.... they are truly muppets at No. 11
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