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The Ministry of Defence (MOD) sought views on the AFPS 15 main scheme and early departure payment (EDP) regulations during a 2 part open consultation between April and July 2014. The legislation was laid in Parliament in September 2014.
HM Treasury now require MOD to make affirmative legislation in order to ensure that for those transferring to AFPS 15 on 1 April 2015, there are no unintended tax consequences.
Please see the documents on this page for the detail of the affirmative regulations (explanatory memorandum and the transitional and consequential provisions regulations 2014). Further detail about the new armed forces pension scheme can also be found on the AFPS 15 page.
This consultation is compliant with the Cabinet Office principles of consultation.
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