INTM343040 - DT claims and applications - Types of income: Pensions and Annuities

Government or Non-Government

There is a list below to help you identify whether pensions are Government or Non-Government for the purposes of the pensions articles of the Double Taxation Agreements (DTAs).

If you are dealing with a claim or application for exemption from UK tax in respect of any pension and you are in doubt whether the pension is Government or Non-Government, refer the file to SPT PTI Advisory.

-

Government or Non-Government

Note

Armed Forces (Army, Navy and Air Force)

Government

-

Army Officers Widows Pension Fund

Government

-

Army Widows and Orphans Fund

Government

-

Atomic Energy Authority

Non-Government

-

Bank of England

Non-Government

-

British Coal

Non-Government

-

British Council Superannuation Fund

Non-Government

-

British Museum

Government

-

CAPITA

-

Note 4

Civil Aviation Authority

Non-Government

-

Civil Service

Government

-

Commonwealth War Graves Commission (formerly Imperial War Graves Commission)

Non-Government

-

Environment Agency

Non-Government

-

Fire Brigade - paid directly by a Local Authority

Government

Note 3

Fire Brigade - paid by a Fire Authority (Fire Fighter's Pension Scheme)

Government

-

Forestry Commission

Government

-

Hong Kong Sterling Safeguard

Non-Government

-

House of Commons Members Fund

Non-Government

-

Indian Pensions

Part Government and part Non-Government

-

Indian Army Pensions

Non-Government

-

Joint Matriculation Board

Non-Government

-

Lighthouse Service (Trinity House)

Non-Government

-

Local Authority (excluding those for trading activities such as Water Board, CEGB)

Government

Note 3

London Pensions Fund Authority, where paid for employment with former GLC or ILEA.

Government

Note 3

London Transport Executive

Non-Government

-

Metropolitan Police Fund

Government

Note 3

NAFFI

Non-Government

-

National Assembly for Wales (Assembly Members)

Non-Government

-

National Assembly for Wales (employees)

Government

-
National Health Service - paid by NHSBSA, CAPITA, the Paymaster Generals Office or Scottish Public Pensions Agency (SPPA)  Non-Government Note 1
National Heath Service - paid by a Local Authority Government Note 3

National Insurance Retirement pension

Non-Government

-

National Savings Bank

Government

Note 3

National Environment Research Council

Non-Government

-

Northern Ireland Assembly - employees

Government

-

Northern Ireland Assembly - members (MLA's)

Non-Government

-

Northern Ireland Government pensions

Government

Note 3

Palestine Govt

Non-Government

-

Parliamentary Contributory Fund (Parliamentary Pension & Salary Acts 1972, 1976, 1978)

Non-Government

-
Police Pensions (incl.Metropoliatan Police Fund pensions and Transport Police pensions) Government Note 3

Port of London Authority

Non-Government

-

Post Office

Non-Government

-

RIC (Royal Irish Constabulary)

Government

-

RUC (Royal Ulster Constabulary)

Government

Note 3

Royal Engineers Officers' Widows Society

Non-Government

-

Royal Household (Privy Purse)

Non-Government

-

Royal Warrant Widows

Non-Government

Note 2

Scottish Education Dept paid by Scottish Office Annuation Division

Government

-

Scottish Assembly (Members - MSP's)

Non-Government

-

Scottish Assembly employees

Government

-

Scottish Executive

Government

-

Social Workers Pension Fund

Non-Government

-

Stevenage Development Corpn

Non-Government

-

Supplementary Indian Government

Non-Government

-

Supplementary Pension for Overseas Service (SPOS) paid by Crown Agents

Non-Government

-

TAVR Association Pensions paid by the Council of the Territorial Auxiliary and Volunteer Reserve Association Retirement and Death Benefits Plan

Non-Government

-

Teachers pensions - general

Government

Note 3
Teachers pensions - paid for service to a private or independent school Non-Government -

Universities Superannuation Scheme Ltd

Non-Government

-

Western Health and Social Services Board

Non-Government

-
Widows and widowers of persons whose service was "in the discharge of functions of a goverrmental nature" - paid by Central Government Government Note 3
Widows and widowers of persons whose service was "in the discharge of fucntions of a govermental nature" - paid by Local Authority of the Government of Northern Ireland Government Note 3


Notes

1 - For claims under Germany and Yugoslavia DTAs this is a Government type pension.

2 - Refer to Technical Advice Group any claims under the Germany and Yugoslavia DTAs.

3 - This pension is "Non-Government" if the claim is under the DTA with

  • Antigua (Subject to tax condition in treaty)
  • Barbados (Subject to tax condition in treaty)
  • Belize (Subject to tax condition in treaty)
  • Brunei (Subject to tax condition in treaty)
  • Burma (Subject to tax condition in treaty)
  • Greece (Subject to tax condition in treaty)
  • Grenada (Subject to tax condition in treaty)
  • Israel (Subject to tax condition in treaty)
  • Jamaica (Subject to tax condition in treaty)
  • Kenya
  • Kiribati (Subject to tax condition in treaty)
  • Malawi (Subject to tax condition in treaty)
  • Montserrat (Subject to tax condition in treaty)
  • Namibia (Subject to tax condition in treaty)
  • St Kitts & Nevis (Subject to tax condition in treaty)
  • Sierra Leone (Subject to tax condition in treaty)
  • Solomon Islands (Subject to tax condition in treaty)
  • South Africa (Subject to tax condition in treaty - but only until 5 April 2003. After 5 April 2003 this is a Government pension)
  • Swaziland
  • Tuvalu (Subject to tax condition in treaty)
  • Zambia (Subject to tax condition in treaty)

In all cases you should refer to the guidance dealing with the country in question.

4 - CAPITA is a private company that has won a number of contracts to pay pensions to public sector workers. Care will be needed where an application for relief from UK tax shows CAPITA as the payer of the pension.