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<p>Estimates of the cost of Income Tax and National Insurance Contribution relief
on total pension contributions made in 2020 to 2021 can be found in Tables 1 and 2
below. Figures are provided in millions and rounded to the nearest hundred million
pounds. Hybrid defined contribution and defined benefit schemes are counted as defined
benefit schemes for the purpose of this analysis.</p><p>HMRC do not publish estimates
of total pension contributions.</p><table><tbody><tr><td colspan="3"><p><strong>Table
1: Income Tax relief on pension contributions in 2020 to 2021 by type of contribution,
£million</strong></p></td></tr><tr><td><p><strong>Income Tax relief in 2020 to 2021
[provisional] on:</strong></p></td><td><p><strong>Defined benefit scheme</strong></p></td><td><p><strong>Defined
contribution scheme</strong></p></td></tr><tr><td><p>Individual contributions to net
pay arrangements</p></td><td><p>3,600</p></td><td><p>900</p></td></tr><tr><td><p>Individual
contributions to relief at source schemes</p></td><td><p>0</p></td><td><p>4,900</p></td></tr><tr><td><p>Salary
sacrificed contributions</p></td><td><p>1,100</p></td><td><p>3,600</p></td></tr><tr><td><p>Employer
contributions to net pay arrangements</p></td><td><p>16,800*</p></td><td><p>4,100</p></td></tr><tr><td><p>Employer
contributions to relief at source schemes</p></td><td><p>0</p></td><td><p>5,900*</p></td></tr></tbody></table><p>
</p><table><tbody><tr><td colspan="3"><p><strong>Table 2: National Insurance Contribution
(NIC) relief on pension contributions in 2020 to 2021 by type of contribution, £million</strong></p></td></tr><tr><td><p><strong>NIC
relief in 2020 to 2021 [provisional] on:</strong></p></td><td><p><strong>Defined benefit
scheme</strong></p></td><td><p><strong>Defined contribution scheme</strong></p></td></tr><tr><td><p>Class
1 Primary (employee) NIC relief on employer contributions to net pay arrangements</p></td><td><p>4,900*</p></td><td><p>1,000</p></td></tr><tr><td><p>Class
1 Primary (employee) NIC relief on employer contributions to relief at source schemes</p></td><td><p>0</p></td><td><p>1,500*</p></td></tr><tr><td><p>Class
1 Primary (employee) NIC relief on salary sacrificed contributions</p></td><td><p>300</p></td><td><p>800</p></td></tr><tr><td><p>Class
1 Secondary (employer) NIC relief on employer contributions to net pay arrangements</p></td><td><p>8,200*</p></td><td><p>1,800</p></td></tr><tr><td><p>Class
1 Secondary (employer) NIC relief on employer contributions to relief at source schemes</p></td><td><p>0</p></td><td><p>2,700*</p></td></tr><tr><td><p>Class
1 Secondary (employer) NIC relief on salary sacrificed contributions</p></td><td><p>500</p></td><td><p>1,500</p></td></tr></tbody></table><p>
</p><p>*These figures contain forecasts rather than being entirely based on outturn
data sources.</p><p> </p><p>Please note that the figures provided are estimates only.</p>
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