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 |
NAAFI | 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.