HC Deb 08 September 2004 vol 424 cc1293-4W
Angela Watkinson

To ask the Chancellor of the Exchequer what plans the Government has to carry forward into the new regime existing Inland Revenue rules allowing schemes to pay a bereavement benefit of up to £2,500 on the death of a pensioner at any age to cover funeral costs; and whether there will be transitional protection arrangements. [186729]

Ruth Kelly

Under the simplified tax rules for pensions, lump sum death benefits may normally only be paid where the member is under the age of 75 at death. This maintains the principle that pensions are to provide for retirement and not a means for passing capital through the generations.

Number and percentage of children living in workless households1,2 UK regions, 1997 to 2004 (three months periods ending in May)5
Region 1997 1998 1999 2000 2001 2002 2003 2004
Percentage3
North East 23.3 25.2 25.3 22.6 22.0 19.8 24.9 23.3
North West 22.4 23.6 22.6 19.4 19.1 19.9 20.1 18.0
in which:
St. Helens LAD4 39 34 20 19 14 8 23 29
Yorkshire and the Humber 20.0 20.4 18.5 18.7 16.6 20.9 16.7 15.8
East Midlands 16.3 16.9 14.8 13.1 15.6 14.2 16.0 12.2
West Midlands 18.3 17.9 18.4 17.0 16.5 17.9 15.6 14.3
East of England 14.2 13.5 12.8 11.2 10.1 10.7 10.7 12.4
London 25.8 26.5 27.5 24.7 25.1 26.4 23.9 25.7
South East 12.1 10.9 10.2 9.8 9.6 11.0 10.5 10.0
South West 13.4 13.3 12.9 11.1 10.5 11.1 11.4 11.1
Wales 21.8 20.7 21.2 20.3 21.6 19.7 17.5 19.4
Scotland 19.3 18.6 17.6 17.5 16.1 14.2 16.0 18.4
Northern Ireland 20.1 19.8 19.4 21.1 19.0 20.5 18.2 20.5
United Kingdom 18.7 18.7 18.2 16.8 16.4 17.1 16.5 16.4
Thousand
North East 122 132 134 117 107 94 120 103
North West 319 335 314 271 264 277 283 245
in which:
St. Helens LAD4 16 12 9 5 3 1 6 7
Yorkshire and the Humber 201 200 182 182 156 194 157 146
East Midlands 132 138 121 103 122 115 132 96
West Midlands 196 190 191 178 173 187 153 144
East of England 146 141 134 116 103 113 113 128
London 356 380 400 365 369 379 342 381
South East 182 164 157 151 149 165 149 146
South West 119 117 118 101 95 99 95 96
Wales 122 118 127 120 124 114 96 108
Scotland 189 181 162 158 145 123 145 155
Northern Ireland 87 83 76 79 74 78 72 79
United Kingdom 2,171 2,179 2,116 1,941 1,879 1,939 1,857 1,825

1 Children refers to children under 16.

2 Figures have not been adjusted for households with unknown economic activity status.

We have received representations from a small number of occupational pension schemes that pay a tax-free bereavement benefit of up to £2,500. We will be considering these representations carefully.

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