Home United Kingdom UK Parliament SI 2025/1220 - The State Pension Debits and Credits (Revalua...
Date: 2025-11-27 Category: Not Applicable State: Union Government Country: United Kingdom

SI 2025/1220 - The State Pension Debits and Credits (Revaluation) Order 2025

Issued by UK Parliament · Not Applicable

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Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format. STATUTORY INSTRUMENTS 2025 No. 1220 SOCIAL SECURITY The State Pension Debits and Credits (Revaluation) Order 2025 Made - - - - 25th November 2025 Laid before Parliament 27th November 2025 Coming into force in accordance with article 1(2) The Secretary of State has reviewed the general level of prices in Great Britain in accordance with section 148AD(1) of the Social Security Administration Act 1992(1). The Secretary of State has had regard to the earlier orders under that section, and it appears to the Secretary of State that relevant debits or credits have not, during the review period, maintained their value in relation to the general level of prices(2). Accordingly the Secretary of State makes the following Order in exercise of the powers conferred by sections 148AD(2) and (3) and 189(1) and (4) of the Social Security Administration Act 1992(3). Citation, commencement, extent and interpretation 1.—(1) This Order may be cited as the State Pension Debits and Credits (Revaluation) Order 2025. (2) This Order comes into force on— (a) 22nd December 2025 for the purpose of making an award on a claim for a state pension under regulation 15(1) of the Social Security (Claims and Payments) Regulations 1987 (advance notice of retirement and claim for and award of pension)(4) to a person who reaches pensionable age(5) on or after 7th April 2026, and (b) 6th April 2026 for all other purposes. (3) This Order extends to England and Wales and Scotland. (4) In this article “a state pension” means a state pension under Part 1 of the Pensions Act 2014. (1) 1992 c. 5; section 148AD was inserted by paragraph 8 of Schedule 11 to the Pensions Act 2014 (c. 19). (2) See section 148AD(2) and (7) of the Social Security Administration Act 1992. Previous orders under that section were S.I. 2017/375 and 1152, 2018/1219, 2020/7 and 1391, 2021/1319, 2022/1250, 2023/1270 and 2024/1208. (3) Section 189 was amended by paragraph 109 of Schedule 7, and Schedule 8, to the Social Security Act 1998 (c. 14), paragraph 57(1) and (2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), Schedule 6 to the Tax Credits Act 2002 (c. 21) and S.I. 2013/252. There are other amendments to section 189 but none is relevant to this Order. (4) S.I. 1987/1968; relevant amending instruments are S.I. 2005/1551, 2015/1985. (5) For the meaning of “pensionable age” see section 191 of the Social Security Administration Act 1992, which refers to the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995 (c. 26), and was inserted by paragraph 31 of Schedule 8 to the Pension Schemes Act 1993 (c. 48) and substituted by paragraph 14 of Schedule 4 to the Pensions Act 1995.Document Generated: 2025-11-27 Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format. Increase in the amount of relevant debits or credits 2. For the purposes of paragraph 3 of each of Schedules 8 and 10 to the Pensions Act 2014 (pension sharing: appropriate weekly rate and reduction), the amount of relevant debits or credits(6) for the tax year specified in the first column of the table in the Schedule to this Order are to be increased by the percentage of their amount specified in the corresponding entry in the second column. Signed by authority of the Secretary of State for Work and Pensions Torsten Bell Parliamentary Under Secretary of State 25th November 2025 Department for Work and Pensions (6) For the meaning of “relevant debits or credits” see section 148AD(7) of the Social Security Administration Act 1992 (c. 5). 2Document Generated: 2025-11-27 Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format. Schedule Article 2 Percentage increase of the amounts of relevant debits or credits for the specified tax years Tax year Percentage increase 2016-2017 39.2 2017-2018 37.8 2018-2019 33.8 2019-2020 30.7 2020-2021 28.5 2021-2022 27.9 2022-2023 24.0 2023-2024 12.6 2024-2025 5.6 2025-2026 3.8 EXPLANATORY NOTE (This note is not part of the Order) This Order is made following a review under section 148AD(1) of the Social Security Administration Act 1992 (c. 5) (revaluation of new state pension debits and credits). Article 2 of this Order revalues debits and credits under section 49A(2) of the Welfare Reform and Pensions Act 1999 (c. 30) in accordance with the increase in the general level of prices. Under paragraph 3 of each of Schedules 8 and 10 to the Pensions Act 2014 (c. 19) debits to which a person is subject (under section 14 of the Pensions Act 2014) and credits to which a person is entitled (under section 13 of the Pensions Act 2014) are revalued by the percentage specified by the last order under section 148AD to come into force before the person reached pensionable age. Pensionable age has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995 (c. 26). Article 1(2) ensures that the revaluation of relevant debits or credits will apply to persons reaching pensionable age on or after 7th April 2026, including those who make an advance claim for a state pension under regulation 15(1) of the Social Security (Claims and Payments) Regulations 1987 (S.I. 1987/1968). A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen. 3

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