On 2 March 2006, Official Report, columns 388-90 a technical note by HM Treasury was placed in the Library of the House following an oral statement in Parliament by the Chief Secretary to the Treasury. This note is a full statement about these liabilities and provides detailed information about the size and nature of the liabilities and how they are calculated.
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.