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All the member's forms and guides you need to help you manage your scheme pension.

The Lifetime Allowance

The Government has recently announced that no-one will pay a lifetime allowance tax charge from 6 April 2023. If a tax charge arose before this date, it is still payable. The lifetime allowance will be abolished completely from 6 April 2024.

Before 6 April 2023, if the value of your pension benefits when you took them was more than the lifetime allowance, or more than any protections you held, you had to pay tax on the excess benefits. 

This factsheet looks at the Lifetime Allowance (LTA) before 6 April 2023.


  • LGPEN 113 The Lifetime Allowance [PDF]

    Last updated: 29 Jul 2021
    Created: 10 Feb 2021
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