Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Consultation definition

What does Consultation mean? In pensions practice, consultation is the employer’s statutory duty to consult affected members or their representatives before implementing material changes to an occupational pension scheme. In England & Wales and Scotland this duty is set out in the Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006, made under the Pensions Act 2004, with corresponding regulations in Northern Ireland and oversight by The Pensions Regulator (TPR). The duty typically applies to employers with at least 50 employees and requires at least 60 days’ consultation with active and prospective members (or recognised unions), providing sufficient written...

UK and devolved tax law tracker: Bills, Acts and consultations—statuses, outcomes and analysis for lawyers

Published by a LexisNexis Tax expert

Practice notes

This Tax tracker sets out the current position of, and developments arising from, consultations—both formal and informal—run by the UK government (and other bodies) that affect taxation and, where relevant, the legislative consequences of those consultations. It also details the present status of tax-related Bills before the UK Parliament, the Scottish Parliament, the Welsh Parliament and the Northern Ireland Assembly, excluding Finance Bills, which are tracked separately.

The tracker is divided into five parts:

Tax-related Bills
Tax-related ACTs
Open consultations—ie, consultations open for responses
Closed consultations—ie, consultations closed to new responses
Concluded consultations—ie, consultations closed to new responses with a published summary or outcome

For information on OECD consultations connected to the OECD’s Base Erosion and Profit Shifting Action Plan, see: Tax—Base Erosion and Profit Shifting tracker.

Tax-related Bills

The table below lists tax-related Bills, other than Finance Bills. On 4 December 2025, the UK government issued Finance Bill 2026, also referred to as the Finance (No 2) Bill 2024–26. For more about Finance Bill 2026 and its passage through Parliament, see Practice Note: Tax—Finance Act 2026 tracker—progress through Parliament [Archived]...

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Web page updated on 29/05/2026

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