(2) whether he has made an assessment of the (a) number of people affected by the changes to tax relief on pension contributions to take effect in 2011 likely to remain in company pension schemes and (b) likely effects on company pension provision of the implementation of those proposals;
(3) what the marginal tax rate would be on the pensions savings of those affected by the changes to tax relief on pension contributions to take effect in 2011;
(4) whether his Department holds information for benchmarking purposes on the tax arrangements of other countries in respect of company pension contributions.
I refer the hon. Gentleman to the consultation document ‘Implementing the restriction of pensions tax relief’ which was published on 9 December 2009 and which contains the information for which he has asked. A copy of the consultation document can be found on the HMT website at:
Table 1 of the Impact Assessment in the document (Annex E) sets out the total number of people likely to be affected by the changes and likely to remain in company pension schemes.