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Chapter EIM76160

Document Cited in Related
Vincent
Published date22 May 2014
Record NumberEIM76160
CourtHM Revenue & Customs
Part 9 Chapter 5 ITEPA 2003

The State pension is a contributory benefit based on the payment of National Insurance contributions.

The State pension is commonly called the National Insurance retirement pension, the State retirement pension or the social security retirement pension.

The State pension is taxable as pension income (see EIM74600).

Who qualifies for the State pension?

An individual qualifies for the State pension if he or she reaches pensionable age and satisfies the contribution conditions.

State pension age is currently 65 for men. Since April 2010, State pension age for women has been increasing on a sliding scale and will reach 65 by November 2018.

From December 2018, State pension age for men and women will rise on a sliding scale and reach 66 by October 2020.

War widows (see EIM76103) and industrial widows (see EIM76200) over the age of sixty may be entitled to the State pension by virtue of their National Insurance...

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