HM Treasury made a full statement about the total liability of unfunded public service pension schemes as at 31 March 2005. A technical note was placed in the Library on 2 March 2006, Official Report, columns 388-390, following an oral Statement in Parliament by the then Chief Secretary to the Treasury. The note provides detailed information about the size and nature of the liabilities and how they are calculated.
The principal civil service pension scheme is an unfunded multi-employer defined benefit scheme. Pension liabilities are not estimated for individual departments, they are estimated for individual pension schemes, as shown in the breakdown of liabilities per pension scheme given in Table 1 of the technical note.