# The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025, Regulation 8: Redress for annual allowance charge: tax years 2015-16 to 2023-24


(1) This regulation applies where a tax redress payment is made in respect of a member’s liability to an annual allowance charge for a tax year in the period beginning with 2015-16 and ending with 2023-24.
(2) The qualifying amount is—
(a) the amount of any annual allowance charge paid by the member in respect of that tax year, less
(b) the amount of any annual allowance charge to which the member would have been liable for that tax year if the rectification exercise had been retrospective.
(3) For the purposes of paragraph (2)(a), an amount does not count as having been paid by the member if it was paid by a scheme administrator—
(a) in accordance with a notice under section 237B(3) of FA 2004 (liability of scheme administrator), or
(b) by agreement with the member.

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Source: https://www.legislation.gov.uk/uksi/2025/52/regulation/8 (the official version)
Page: https://openlegislation.uk/mps-senedd-and-assembly-pension-schemes-tax-regulations-2025/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.