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Home / Simons-Taxes /Personal and employment tax /Part E7 Retirement provision /Division E7.1 UK state pension provision and taxation /UK state pension provision and taxation / E7.111 Pre-6 April 2016 state pension—categories and conditions
Commentary

E7.111 Pre-6 April 2016 state pension—categories and conditions

Personal and employment tax

Before the introduction of the single tier pension for those who reached state pension age on or after 6 April 2016 (see E7.109), the UK state pension was categorised. The categories are explained in the table below.

There remains a legacy of pension provision from this categorised system. Individuals can claim the basic state pension under the pre April 2016 rules if they are a man born before 6 April 1951, or a woman born before 6 April 1953. Those born later must claim the single tier state pension.

Type of pensionSummary
Category AThis is a contributory pension which depends on an individual's own national insurance contributions record1
Category BThis is a contributory pension which depends on the national insurance contributions record of the individual's spouse or civil partner (whether alive or deceased)2. This also applies in a transgender marriage/civil partnership3
Category

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Web page updated on 17 Mar 2025 16:14