Tax information over the last 5 years for Scottish NHS, Firefighters and Police Pension Schemes

Information requested

I would be grateful if you could provide information for each scheme regarding the following over the past 5 tax years;
 

• Number of Personal Savings Statements (Annual Allowance Statements) issued
• Number of members who completed a scheme pays declaration in each tax year. If held, information regarding the numbers completing voluntary and mandatory scheme pays.
• Total Amount of Scheme Pays Charges paid by each scheme to HMRC
• Number of Lifetime Allowance Charges incurred by members in each tax year
• Total amount of LTA charges paid to HMRC

Response

NHS Pension Schemes

 

Tax Year	Number PSS	Number Voluntary Scheme pays	Number Mandatory Scheme Pays	Total amount of Scheme Pays Charges (£)	Number of LTA Charges	Total amount of LTA Charges (£)
2013/14	2,356	1	31	£336,458.90	25	£639,976.93
2014/15	1,151	0	35	£414,181.90	68	£1,714,217.75
2015/16	2,197	1	11	£143,625.54	106	£2,392,184.43
2016/17	458	186	229	£4,179,281.81	107	£2,786,372.00
2017/18	1,580	166	110	£2,448,929.71	252	£4,896,359.00

Police Pension Schemes

Section 17(1) of FOISA (information not held) requires the Scottish Public Pensions Agency to notify you if it does not have all The information you requested.

The SPPA does not have all the information you have asked for because we only have data from 1 April 2015, as this was when the SPPA took over formal administration of the Police Pension Schemes.
 

Tax Year	Number PSS	Number Voluntary Scheme pays	Number Mandatory Scheme Pays	Total amount of Scheme Pays Charges (£)	Number of LTA Charges	Total amount of LTA Charges (£)
2013/14	*	*	*	*	*	*
2014/15	*	*	*	*	*	*
2015/16	262	0	11	£250,825.77	1	£109,453.00
2016/17	123	6	62	£906,305.31	21	£41,475.36
2017/18	483	4	28	£343,196.21	26	£712,083.00

 Firefighter Pension Schemes

 Section 17(1) of FOISA (information not held) requires the Scottish Public Pensions Agency to notify you if it does not have all the information you requested.

The SPPA does not have all the information you have asked for because we only have data from 1 April 2015, as this was when the SPPA took over formal administration of the Firefighter Pension Schemes.

 

Tax Year	Number PSS	Number Voluntary Scheme pays	Number Mandatory Scheme Pays	Total amount of Scheme Pays Charges (£)	Number of LTA Charges	Total amount of LTA Charges (£)
2013/14	*	*	*	*	*	*
2014/15	*	*	*	*	*	*
2015/16	39	0	2	£22,466.26	3	£124,233.00
2016/17	33	0	5	£179,020.42	1	£145,253.00
2017/18	55	0	5	£35,653.24	4	£165,783.25

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.