PPI analysis of Aviva (formerly Friends Life) proposals for a single rate of pensions tax relief: Executive Summary

Aviva (formerly Friends Life) has developed a policy proposal to feed into the ongoing debate surrounding the future of pension tax relief. In November 2014 Aviva approached the PPI to ask it to review and validate its public policy proposal for the reform of pension tax relief. The PPI commenced thiswork at the beginning of December 2014. Aviva's stated purpose for developing the policy proposal is to help inform the ongoing debate surrounding the future of pension tax relief. This document has been updated to allow for the potential impact of automatic enrolment.