Taxation: Disability
Commons · Question 93573 · Tabled 21 Nov 2025 · Treasury · Official record
Answered 1 Dec 2025
Question
Asked by Ben Maguire
To ask the Chancellor of the Exchequer, if her Department will make an assessment of the potential impact of the taxation of inherited pensions before transfer into trusts on the long-term financial security of disabled beneficiaries.
Answer
Answered by Dan Tomlinson, 1 Dec 2025
Certain types of trusts for vulnerable people, including disabled persons trusts, are exempt from inheritance charges which normally apply to other types of trusts. No inheritance tax is charged on payments made to a beneficiary from a disabled persons tr...