UKAEA Pensions

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Tax position

Members receive tax relief on the following benefits payable from the UKAEA pension scheme:

  • retirement lump sum
  • death benefit lump sums
  • member’s contributions to a United Kingdom Atomic Energy Authority pension arrangement (i.e. the final salary scheme, AVC Scheme or Shift Pay Pension Plan) receive tax relief.  There is a limit on the contributions you can make to the UKAEA CPS/PNISS of 15% of pensionable earnings. Different limits apply to the AVC and SPPP arrangements.

Pensions are treated as earned income and are therefore taxed under the PAYE system. See Tax Queries for further information.