There are no plans to refund those who have paid voluntary Class 3 contributions under existing legislation. HMRC has taken steps to alert contributors to the potential impact of the proposed changes and advised that they should obtain a pension forecast before paying any voluntary contributions, if they are due to reach State Pension age on or after 6 April 2010. Information has also been placed on the HMRC website about the changes.
Latest estimates of cost of tax relief on contributions to occupational pension schemes are included in table 7.9 of the HMRC website:
The cost of tax relief relating to public sector schemes is not estimated separately from other occupational schemes.