To ask the Chancellor of the Exchequer what rate of tax is being applied by HM Revenue and Customs to the remaining lump sums currently being returned by the Government to members of the Bus Employees Superannuation Trust who are aged over 75 years. (265504)

Taxpayer confidentiality rules mean that I cannot comment on particular cases. However, I understand the rules that apply to lump sums paid to members of the Bus Employees Superannuation Trust are the same as those that apply to other individuals. Guidance on those rules can be found in HMRC’s Register Pension Scheme manual, a copy of which can be found on HMRC’s website at:

www.hmrc.gov.uk/manuals/rpsmmanual/RPSM09205000.htm