CINXE.COM
Memo to the Chancellor: think carefully about pension tax changes | Aptia
<!DOCTYPE html> <html lang="en" dir="ltr" prefix="og: https://ogp.me/ns#"> <head> <meta charset="utf-8" /> <script async src="https://www.googletagmanager.com/gtag/js?id=G-9SGCN5YJ3Q" type="text/plain" id="cookies_ga_google_analytics_tracking_file" data-cookieconsent="analytics"></script> <script>window.dataLayer = window.dataLayer || [];function gtag(){dataLayer.push(arguments)};gtag("js", new Date());gtag("set", "developer_id.dMDhkMT", true);gtag("config", "G-9SGCN5YJ3Q", {"groups":"default","page_placeholder":"PLACEHOLDER_page_location"});</script> <meta name="description" content="Rachel Reeves has laid the ground for tough measures in her budget – but the Chancellor should be wary of treating pensions as a soft option." /> <link rel="canonical" href="https://aptia-group.com/en-gb/memo-to-chancellor?language=en-gb" /> <link rel="image_src" href="http://aptia-group.com/sites/default/files/2024-08/Insights-Reeves-August-2024.webp" /> <meta property="og:site_name" content="Aptia" /> <meta property="og:url" content="https://aptia-group.com/en-gb/memo-to-chancellor?language=en-gb" /> <meta property="og:title" content="Memo to the Chancellor: think carefully about pension tax changes | Aptia" /> <meta property="og:description" content="Rachel Reeves has laid the ground for tough measures in her budget – but the Chancellor should be wary of treating pensions as a soft option." /> <meta property="og:image" content="https://aptia-group.com/sites/default/files/2024-08/Insights-Reeves-August-2024.webp" /> <meta property="og:image:url" content="http://aptia-group.com/sites/default/files/2024-08/Insights-Reeves-August-2024.webp" /> <meta property="og:image:secure_url" content="https://aptia-group.com/sites/default/files/2024-08/Insights-Reeves-August-2024.webp" /> <meta property="og:image:width" content="1200" /> <meta property="og:image:height" content="627" /> <meta property="og:locale" content="en-us" /> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <script type="application/ld+json">{ "@context": "https://schema.org", "@graph": [ { "@type": "NewsArticle", "headline": "Memo to the Chancellor: think carefully about pension tax changes", "name": "Memo to the Chancellor: think carefully about pension tax changes", "about": "Insights", "description": "Rachel Reeves has laid the ground for tough measures in her budget – but the Chancellor should be wary of treating pensions as a soft option.", "image": { "@type": "ImageObject", "url": "http://aptia-group.com/sites/default/files/2024-08/Insights-Reeves-August-2024.webp" }, "datePublished": "Fri, 08/09/2024 - 04:53", "dateModified": "Tue, 10/22/2024 - 06:33", "author": { "@type": "Person", "name": "madhava", "url": "http://aptia-group.com/en-gb/user/11?language=en-gb" } } ] }</script> <link rel="icon" href="/sites/default/files/favicon_3.png" type="image/png" /> <link rel="alternate" hreflang="x-default" href="https://aptia-group.com/en-gb/memo-to-chancellor?language=en-gb" /> <title>Memo to the Chancellor: think carefully about pension tax changes | Aptia</title> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/align.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/fieldgroup.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/container-inline.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/clearfix.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/details.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/hidden.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/item-list.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/js.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/nowrap.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/position-container.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/progress.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/reset-appearance.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/resize.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/sticky-header.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/system-status-counter.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/system-status-report-counters.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/system-status-report-general-info.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/tablesort.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/system/css/components/tree-child.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/libraries/cookiesjsr/dist/cookiesjsr.min.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/views/css/views.module.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/filter/css/filter.caption.css?sm1vud" /> <link rel="stylesheet" media="all" href="/core/modules/media/css/filter.caption.css?sm1vud" /> <link rel="stylesheet" media="all" href="/modules/contrib/paragraphs/css/paragraphs.unpublished.css?sm1vud" /> <link rel="stylesheet" media="all" href="https://cdn.jsdelivr.net/npm/bootstrap@3.4.1/dist/css/bootstrap.css" integrity="sha256-0XAFLBbK7DgQ8t7mRWU5BF2OMm9tjtfH945Z7TTeNIo=" crossorigin="anonymous" /> <link rel="stylesheet" media="all" href="https://cdn.jsdelivr.net/npm/@unicorn-fail/drupal-bootstrap-styles@0.0.2/dist/3.1.1/7.x-3.x/drupal-bootstrap.css" integrity="sha512-ys0R7vWvMqi0PjJvf7827YdAhjeAfzLA3DHX0gE/sPUYqbN/sxO6JFzZLvc/wazhj5utAy7rECg1qXQKIEZOfA==" crossorigin="anonymous" /> <link rel="stylesheet" media="all" href="https://cdn.jsdelivr.net/npm/@unicorn-fail/drupal-bootstrap-styles@0.0.2/dist/3.1.1/8.x-3.x/drupal-bootstrap.css" integrity="sha512-ixuOBF5SPFLXivQ0U4/J9sQbZ7ZjmBzciWMBNUEudf6sUJ6ph2zwkpFkoUrB0oUy37lxP4byyHasSpA4rZJSKg==" crossorigin="anonymous" /> <link rel="stylesheet" media="all" href="https://cdn.jsdelivr.net/npm/@unicorn-fail/drupal-bootstrap-styles@0.0.2/dist/3.2.0/7.x-3.x/drupal-bootstrap.css" integrity="sha512-MiCziWBODHzeWsTWg4TMsfyWWoMltpBKnf5Pf5QUH9CXKIVeGpEsHZZ4NiWaJdgqpDzU/ahNWaW80U1ZX99eKw==" crossorigin="anonymous" /> <link rel="stylesheet" media="all" href="https://cdn.jsdelivr.net/npm/@unicorn-fail/drupal-bootstrap-styles@0.0.2/dist/3.2.0/8.x-3.x/drupal-bootstrap.css" integrity="sha512-US+XMOdYSqB2lE8RSbDjBb/r6eTTAv7ydpztf8B7hIWSlwvzQDdaAGun5M4a6GRjCz+BIZ6G43l+UolR+gfLFQ==" crossorigin="anonymous" /> <link rel="stylesheet" media="all" href="https://cdn.jsdelivr.net/npm/@unicorn-fail/drupal-bootstrap-styles@0.0.2/dist/3.3.1/7.x-3.x/drupal-bootstrap.css" integrity="sha512-3gQUt+MI1o8v7eEveRmZzYx6fsIUJ6bRfBLMaUTzdmNQ/1vTWLpNPf13Tcrf7gQ9iHy9A9QjXKxRGoXEeiQnPA==" crossorigin="anonymous" /> <link rel="stylesheet" media="all" href="https://cdn.jsdelivr.net/npm/@unicorn-fail/drupal-bootstrap-styles@0.0.2/dist/3.3.1/8.x-3.x/drupal-bootstrap.css" integrity="sha512-AwNfHm/YKv4l+2rhi0JPat+4xVObtH6WDxFpUnGXkkNEds3OSnCNBSL9Ygd/jQj1QkmHgod9F5seqLErhbQ6/Q==" crossorigin="anonymous" /> <link rel="stylesheet" media="all" href="https://cdn.jsdelivr.net/npm/@unicorn-fail/drupal-bootstrap-styles@0.0.2/dist/3.4.0/8.x-3.x/drupal-bootstrap.css" integrity="sha512-j4mdyNbQqqp+6Q/HtootpbGoc2ZX0C/ktbXnauPFEz7A457PB6le79qasOBVcrSrOBtGAm0aVU2SOKFzBl6RhA==" crossorigin="anonymous" /> <link rel="stylesheet" media="all" href="/themes/custom/aptia/presentation/static/dist/css/main.css?sm1vud" /> <link rel="stylesheet" media="all" href="https://cdn.jsdelivr.net/npm/aos@2.3.4/dist/aos.css" /> <link rel="stylesheet" media="all" href="https://cdn.jsdelivr.net/npm/slick-carousel@1.8.1/slick/slick.css" /> <link rel="stylesheet" media="all" href="https://cdn.jsdelivr.net/npm/slick-carousel@1.8.1/slick/slick-theme.css" /> </head> <body class="path-node page-node-type-news-updates has-glyphicons"> <a href="#main-content" class="visually-hidden focusable skip-link"> Skip to main content </a> <div class="dialog-off-canvas-main-canvas" data-off-canvas-main-canvas> <header class='header' id="navbar" role="banner"> <div class="main-header" role="heading"> <div class="region region-header"> <a class="logo navbar-btn pull-left" href="http://aptia-group.com/en-gb?language=en-gb" title="Home" rel="home"> <img src="/themes/custom/aptia/logo.svg" alt="Home" /> </a> </div> <div class="center-menu"> <div class="region region-primary-menu"> <nav role="navigation" aria-labelledby="block-aptia-mainnavigation-2--2-menu" id="block-aptia-mainnavigation-2--2"> <h2 class="sr-only" id="block-aptia-mainnavigation-2--2-menu">Main navigation</h2> <ul class="menu menu--main nav"> <li class="first"> <a href="/en-gb/about-aptia?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/90">About</a> </li> <li> <a href="/en-gb/solutions?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/94">Solutions</a> </li> <li> <a href="/en-gb/careers?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/95">Careers</a> </li> <li> <a href="/en-gb/contact?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/92">Contact</a> </li> <li> <a href="/en-gb/insights?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/166">Insights</a> </li> <li class="last"> <a href="/en-gb/news?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/152">Press</a> </li> </ul> </nav> <section class="language-switcher-language-session block block-language block-language-blocklanguage-interface clearfix" id="block-aptia-languageswitcher" role="navigation"> <ul class="links"><li data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/198" class="en-gb is-active"><a href="/en-gb/memo-to-chancellor?language=en-gb" class="language-link session-active is-active" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/198">UK</a></li><li data-drupal-link-query="{"language":"en"}" data-drupal-link-system-path="node/198" class="en"><a href="/en-gb/insights?language=en" class="language-link" data-drupal-link-query="{"language":"en"}" data-drupal-link-system-path="node/166">US</a></li></ul> </section> </div> </div> <div class="mobile-menu"> <div class="region region-header"> <a class="logo navbar-btn pull-left" href="http://aptia-group.com/en-gb?language=en-gb" title="Home" rel="home"> <img src="/themes/custom/aptia/logo.svg" alt="Home" /> </a> </div> <input class="menu-btn" type="checkbox" id="menu-btn"/> <label class="menu-icon" for="menu-btn"> <span class="navicon"></span> </label> <div class="menu-text"> <div class="region region-primary-menu"> <nav role="navigation" aria-labelledby="block-aptia-mainnavigation-2--2-menu" id="block-aptia-mainnavigation-2--2"> <h2 class="sr-only" id="block-aptia-mainnavigation-2--2-menu">Main navigation</h2> <ul class="menu menu--main nav"> <li class="first"> <a href="/en-gb/about-aptia?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/90">About</a> </li> <li> <a href="/en-gb/solutions?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/94">Solutions</a> </li> <li> <a href="/en-gb/careers?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/95">Careers</a> </li> <li> <a href="/en-gb/contact?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/92">Contact</a> </li> <li> <a href="/en-gb/insights?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/166">Insights</a> </li> <li class="last"> <a href="/en-gb/news?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/152">Press</a> </li> </ul> </nav> <section class="language-switcher-language-session block block-language block-language-blocklanguage-interface clearfix" id="block-aptia-languageswitcher" role="navigation"> <ul class="links"><li data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/198" class="en-gb is-active"><a href="/en-gb/memo-to-chancellor?language=en-gb" class="language-link session-active is-active" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/198">UK</a></li><li data-drupal-link-query="{"language":"en"}" data-drupal-link-system-path="node/198" class="en"><a href="/en-gb/insights?language=en" class="language-link" data-drupal-link-query="{"language":"en"}" data-drupal-link-system-path="node/166">US</a></li></ul> </section> </div> </div> </div> </div> </header> <div role="main" class="main-container js-quickedit-main-content"> <div id="print-body"> <div class="row"> <section> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div><section id="block-aptia-page-title" class="block block-core block-page-title-block clearfix"> </section> <article data-history-node-id="198" class="news-updates is-promoted full clearfix"> <div class="content insight-video-component" > <div class="first-container dark-color-container"> <div class=""> <div class="first-container__category">Insights</div> </div> <h2 class="first-container__title">Memo to the Chancellor: think carefully about pension tax changes</h2> <div class="first-container__author-info"> <div class="first-container__author-info--author-date-img"> <div class="field field--name-field-author-image field--type-entity-reference field--label-hidden field--item"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="field--label sr-only">Image</div> <div class="field--item"> <img src="/sites/default/files/styles/large/public/2024-08/Malcolm-1.webp?itok=zy5LVrBd" width="480" height="480" alt="Malcolm" loading="lazy" class="img-responsive" /> </div> </div> </div> </div> <div class="first-container__author-info--name">Malcolm Reynolds, President of UK and Portugal</div> <div class="date-separator">|</div> <div class="first-container__author-info--date"> 09 Aug 2024 </div> </div> <div class="first-container__author-info--print-share"> <a href="/sites/default/files/2024-10/Memo%20to%20the%20Chancellor%20%20think%20carefully%20about%20pension%20tax%20changes.pdf" download class="insight-pdf-download"> <img src="/themes/custom/aptia/presentation/static/assets/icons/print-icon.png"> </a> <div> <a target="_blank" rel="noopener noreferrer" class="linkedin share" href="https://www.linkedin.com/shareArticle?mini=true&url=http%3A%2F%2Faptia-group.com%2Fen-gb%2Fmemo-to-chancellor%3Flanguage%3Den-gb&title=Memo to the Chancellor: think carefully about pension tax changes" title="Linkedin"> <img alt="Linkedin" src="/themes/custom/aptia/presentation/static/assets/icons/linkedin-icon.svg"> </a> </div> </div> </div> </div> <div class=""> <div class=""> <div class="sec-container"> <div class="sec-container__description"> <div class="field field--name-field-description field--type-text-with-summary field--label-hidden field--item"><div> <div class="insights-image-large"> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="field--label sr-only">Image</div> <div class="field--item"> <img src="/sites/default/files/styles/insights_image_large_1680xauto_/public/2024-08/Insights-Reeves-August-2024.webp?itok=GUvqS35i" width="1680" height="1123" alt="Insights-Reeves" loading="lazy" class="img-responsive"> </div> </div> </div> </div> <p> </p><p>Rachel Reeves has laid the ground for tough measures in her budget – but the Chancellor should be wary of treating pensions as a soft option.</p><p>In her <a href="https://www.gov.uk/government/speeches/chancellor-statement-on-public-spending-inheritance" target="_blank">statement to the House of Commons</a> on 29 July, Reeves said she had inherited a projected £22 billion overspend for this fiscal year. The Conservatives reject this assertion, but the political narrative has been set. Reeves says she will make “difficult decisions” in her first budget on 30 October. </p><p>The Chancellor has already announced the scrapping of winter fuel payments for millions of pensioners – and this may be the tip of the iceberg.</p><p>We have <a href="/labour-government-pension-schemes?language=en-gb">said before that pensions may be too tempting a target</a> as Reeves addresses the dual challenge of tight government finances and depleted public services. She now seems highly likely to prop up the public finances by making changes to how pensions are taxed.</p><p>So, with the gross cost of pension income tax and national insurance contribution relief rising from £68.1 billion in 2021/22 to £70.6 billion in 2022/23, what are Reeves’s options – and the potential unintended consequences?</p><p>Obvious revenue-raising measures include: </p><ul><li>Changes to higher rate pensions tax relief </li><li>Restricting how much tax-free cash people can draw from their pension</li><li>Making more pensions liable for inheritance tax </li><li>Limiting or scrapping salary sacrifice</li></ul><p>Broadly speaking, these changes would create complexity for pension savers and possibly undermine the government’s aims of increasing retirement saving and investment in UK businesses. </p><p> </p><p class="aptia-bold-text">Higher rate relief is on the radar</p><p>Top of the list is likely to be higher rate pensions tax relief. </p><p>During the election campaign, <a href="https://www.ft.com/content/81c9736f-5aae-463c-9203-258bf9b2e129" target="_blank">Labour said Reeves had “no plans” to reduce the rate of tax relief for higher earners</a> – an idea she had previously supported.</p><p>Nevertheless, press reports suggest Reeves is considering introducing a flat rate of 30%, replacing the current regime that allows relief at the pension saver’s marginal income tax rate. </p><p>This would slightly benefit basic rate taxpayers while charging more tax to higher earners who pay 40% or 45% income tax. For a Labour chancellor, this cross-subsidy might seem like an easy decision.</p><p>But the government’s own figures show that more than 12 million people aren’t saving enough for a comfortable retirement. This group includes many 40% taxpayers whose annual income may be little more than £50,000. Reducing tax relief would also go against the grain of the growing consensus in favour of widening auto-enrolment and increasing minimum contributions.</p><p>The measure would also introduce extra complexity for schemes and their members when they are already overloaded with regulatory and legislative change. And implementation is likely to be difficult – marginal rate relief has been in place for decades and the changes needed to move to a single rate couldn’t realistically happen by 6 April 2025.</p><p> </p><p class="aptia-bold-text">Other options pose problems too</p><p>The same concerns about complexity and disruption apply to the other potential measures we have listed. For example:</p><ul><li>Reducing <strong>tax-free cash withdrawals</strong> to less than the current 25% would be horribly complicated – and will the change apply to savings already built up? This allowance has already been trimmed significantly over the past decade or so </li><li><strong>Inheritance tax</strong> rules allow defined contribution pensions to be passed on tax-free if the scheme member dies before the age of 75. Applying inheritance tax to all pensions would need complicated arrangements to prevent penalising people who made plans under the current arrangements</li><li><strong>Salary sacrifice</strong> allows scheme members – and their employers – to pay less national insurance by reducing the member’s pay and diverting the money into their pension. This piece of tax avoidance might seem like an easy option politically, but abolition would create complications for millions of people whose contributions are effectively collected through salary sacrifice</li></ul><p> </p><p class="aptia-bold-text">Change could undermine the government’s ambitions </p><p>The government has launched a review of the pensions market to examine how to improve retirement outcomes for members and increase investment in the UK economy. We urge Reeves to tread carefully if she wants to support these goals.</p><p>First, every move that makes pensions more complicated or changes the rules can chip away at confidence among pension savers when we need them to be more engaged. The review is welcome and overdue – so why make changes to taxation of pensions before the review has really started? </p><p>Second, as well as the market review, pension schemes and their members already face a mass of change – from abolition of the lifetime allowance to the Pension Schemes Bill and the introduction of pensions dashboards. We need to keep further disruption to a minimum.</p><p>Third, pension savings support the wider UK economy at a time when the government’s goal is economic growth. As a group of financial industry leaders <a href="https://www.herbertsmithfreehills.com/news/2024-07/rebuilding-the-uk-investment-strengths-a-priority-for-the-new-government" target="_blank">told the Chancellor last month</a>, inadequate long-term savings and low investment in the UK go hand in hand. “The availability of a growing pool of long-term investment capital is critical for allowing UK businesses of all shapes and sizes to grow and flourish,” they said.</p><p> </p><p class="aptia-bold-text">Pension reform needs careful consideration </p><p>It looks like a matter of how, and not if, the government will make changes to the taxation of pensions. But pensions are a long-term, complex policy area with knock-on effects lurking in every measure.</p><p>We urge Reeves to consult widely and carefully consider the potential consequences of ideas presented by her officials. We hope that Emma Reynolds, <a href="https://aptia-group.com/en-gb/balancing-act-pensions-minister?language=en-gb">the pensions minister whose job spans the Treasury and the Department for Work and Pensions</a>, will present the case for caution.</p><p>Without thinking things through, the government risks further disrupting pension schemes and their members – and undermining its own broader ambitions.</p></div> </div> </div> <div class="meet-our-speaker"> <div class="field field--name-field-meet-our-speakers field--type-entity-reference-revisions field--label-hidden field--items"> <div class="field--item"></div> </div> </div> </div> </div> <div class="field field--name-field-insights field--type-entity-reference-revisions field--label-hidden field--item"> <div class="paragraph paragraph--type--blogs-paragraph paragraph--view-mode--default"> <div class="light-color-container Dark"> <div class="feature_solution_insight_wrapper dark-color-container Off Dark dark-color-container"> <div class="feature_solution_insight_wrapper--content"> <div class="feature_solution_insight_wrapper--content__title" data-aos="fade-up" data-aos-duration="1000"> <div class="field field--name-field-title field--type-text field--label-hidden field--item">Related Insights</div> </div> <div class="feature_solution_insight_wrapper--content__link" data-aos="fade-up" data-aos-duration="1000"> <div class="feature_solution_insight_wrapper--content__link"> <a href = "/en-gb/insights?language=en-gb" target="" rel="" aria-label="">View All <img src="/themes/custom/aptia/presentation/static/assets/icons/forward-arrow-white.svg"> </a> </div> </div> </div> <div class="insights-banner__insights-top-three-wrapper" data-aos="fade-up" data-aos-duration="1000"></div> <div class="field field--name-field-related-insights-cards field--type-viewfield field--label-hidden"> <div class="field__item field__item-label-hidden"> <div class="views-element-container form-group"> <div class="insights-banner__insights-top-three-wrapper" data-aos="fade-up" data-aos-duration="1000"> <div class="view-content"> <div class="views-row"> <article class="is-unpublished clearfix"> <div class="content"> <a href="http://aptia-group.com/en-gb/digitising-pension-scheme-data-why-its-hard-and-why-thats-ok?language=en-gb" class="new-related-insights"> <div class="blog-list__blog-card blog-list__blog-bg"> <div class="insights-cover-image"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="field--label sr-only">Image</div> <div class="field--item"> <img src="/sites/default/files/styles/large/public/2024-11/Insights-Digitising-data-November-2024.webp?itok=12fhDQ4p" width="480" height="321" alt="Digitising data is hard for pension schemes" loading="lazy" class="img-responsive" /> </div> </div> </div> </div> <div class="blog-list__blog-card--featured-insights-details new-insights-details"> <div class="blog-title blog-list__title">Digitising pension scheme data: why it’s hard – and why that’s OK</div> <div class="blog-list__blog-card--featured-insights-details__category-details"> <div class="blog-list__blog-card--featured-insights-details__category-details--insights-date-category"> <div class="insights-category"> Insights <div class="date-separator">|</div> </div> <div class="insights-date"> 26 Nov 2024 </div> </div> </div> </div> </div> </a> </div> </article></div> <div class="views-row"> <article class="is-unpublished clearfix"> <div class="content"> <a href="http://aptia-group.com/en-gb/insights/welcome-administration-age?language=en-gb" class="new-related-insights"> <div class="blog-list__blog-card blog-list__blog-bg"> <div class="insights-cover-image"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="field--label sr-only">Image</div> <div class="field--item"> <img src="/sites/default/files/styles/large/public/2024-11/Insights-Professional-Pensions-November-2024.webp?itok=SSEjLVMn" width="480" height="321" alt="pensions age " loading="lazy" class="img-responsive" /> </div> </div> </div> </div> <div class="blog-list__blog-card--featured-insights-details new-insights-details"> <div class="blog-title blog-list__title">Welcome to the Administration Age</div> <div class="blog-list__blog-card--featured-insights-details__category-details"> <div class="blog-list__blog-card--featured-insights-details__category-details--insights-date-category"> <div class="insights-category"> Insights <div class="date-separator">|</div> </div> <div class="insights-date"> 07 Nov 2024 </div> </div> </div> </div> </div> </a> </div> </article></div> <div class="views-row"> <article class="is-unpublished clearfix"> <div class="content"> <a href="http://aptia-group.com/en-gb/insights/how-2027-inheritance-tax-changes-affect-pension-schemes-and-death-benefits?language=en-gb" class="new-related-insights"> <div class="blog-list__blog-card blog-list__blog-bg"> <div class="insights-cover-image"><div> <div class="field field--name-field-media-image field--type-image field--label-visually_hidden"> <div class="field--label sr-only">Image</div> <div class="field--item"> <img src="/sites/default/files/styles/large/public/2024-11/Website%20Images%20Inheritence%20tax%20mother%20and%20daughter.webp?itok=caIx_d3Z" width="480" height="321" alt="tax inheritance" loading="lazy" class="img-responsive" /> </div> </div> </div> </div> <div class="blog-list__blog-card--featured-insights-details new-insights-details"> <div class="blog-title blog-list__title">How the 2027 inheritance tax changes affect pension schemes and death benefits</div> <div class="blog-list__blog-card--featured-insights-details__category-details"> <div class="blog-list__blog-card--featured-insights-details__category-details--insights-date-category"> <div class="insights-category"> Insights <div class="date-separator">|</div> </div> <div class="insights-date"> 06 Nov 2024 </div> </div> </div> </div> </div> </a> </div> </article></div> </div> </div> </div> </div> </div> </div> </div> </div> </div></div> </div> </article> <script src="https://unpkg.com/jspdf@latest/dist/jspdf.umd.min.js"></script> <script src="https://cdn.jsdelivr.net/npm/html2canvas@1.4.1/dist/html2canvas.min.js"></script> <script src="https://cdn.jsdelivr.net/npm/jspdf-html2canvas@latest/dist/jspdf-html2canvas.min.js"></script> <script> // Download PDF function document.addEventListener('DOMContentLoaded', function() { var printBtn = document.getElementsByClassName('print-btn')[0]; if (printBtn) { printBtn.addEventListener('click', function() { let printBody = document.getElementById('print-body'); html2PDF(printBody, { margin: [25, 25], image: { type: 'jpeg', quality: 0.98 }, html2canvas: { scale: 2, letterRendering: true }, jsPDF: { unit: 'pt', format: 'letter', orientation: 'portrait' }, pagebreak: { mode: ['avoid-all', 'css', 'legacy'] }, output: "Memo to the Chancellor: think carefully about pension tax changes.pdf", }); }) } }) </script> </div> </section> </div> </div> </div> <footer class="footer aptia-desktop" role="contentinfo"> <div class="footer__inner-container"> <div class="footer__left-container"> <div class="footer__left-container--heading"> <div class="region region-footer-1"> <section id="block-aptia-footertopleft" class="block block-block-content block-block-content23bef93d-c42e-4a91-ba62-4b50df672fcd clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>We're changing things for the better.</p></div> </section> </div> </div> <div class="footer__left-container--navs"> <div class="region region-footer-3"> <nav role="navigation" aria-labelledby="block-aptia-footer1-2--2-menu" id="block-aptia-footer1-2--2"> <h2 class="visually-hidden" id="block-aptia-footer1-2--2-menu">Footer 1</h2> <ul class="menu menu--footer nav"> <li class="first"> <a href="/en-gb/about-aptia?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/90">About</a> </li> <li> <a href="/en-gb/about-aptia?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/90">About Aptia</a> </li> <li> <a href="/en-gb/contact?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/92">Contact</a> </li> <li> <a href="/en-gb/insights?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/166">Insights</a> </li> <li class="last"> <a href="/en-gb/news?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/152">Press</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-aptia-footer2-2--2-menu" id="block-aptia-footer2-2--2"> <h2 class="visually-hidden" id="block-aptia-footer2-2--2-menu">Footer 2</h2> <ul class="menu menu--footer-2 nav"> <li class="first"> <a href="?language=en-gb" data-drupal-link-query="{"language":"en-gb"}">Solutions</a> </li> <li class="last"> <a href="/en-gb/solutions?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/94">Pensions Administration</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-aptia-footer3--2-menu" id="block-aptia-footer3--2"> <h2 class="visually-hidden" id="block-aptia-footer3--2-menu">Footer 3</h2> <ul class="menu menu--footer-3 nav"> <li class="first"> <a href="/en-gb?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="<front>">Careers</a> </li> <li> <a href="/en-gb/careers?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/95">Working for Aptia</a> </li> <li class="last"> <a href="https://aptiagroup.wd3.myworkdayjobs.com/opportunities?language=en-gb" target="_blank">Job Openings</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-aptia-footer4--2-menu" id="block-aptia-footer4--2"> <h2 class="visually-hidden" id="block-aptia-footer4--2-menu">footer 4</h2> <ul class="menu menu--footer-4 nav"> <li class="first"> <a href="/en-gb?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="<front>">Notices</a> </li> <li> <a href="/en-gb/privacy-notice?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/84">Privacy Notice</a> </li> <li> <a href="/en-gb/cookie-notice?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/89">Cookie Notice</a> </li> <li class="last"> <a href="/en-gb/modern-slavery-statement?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/88">Modern Slavery Statement</a> </li> </ul> </nav> </div> </div> <div class="footer__left-container--statement"> <div class="region region-footer-4"> <section id="block-aptia-footerbottomleft" class="block block-block-content block-block-content4535d0f1-2ca0-4c9d-b986-d0a13e9833f3 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Aptia Group Limited is the holding company of Aptia Insurance Services Group LLC that operates in the US, and Aptia UK Limited that operates in the UK.</p></div> </section> </div> </div> </div> <div class="footer__right-container"> <div class="footer__right-container--logo"> <div class="region region-footer-2"> <section id="block-aptia-footertopright" class="block block-block-content block-block-contentcfe441f6-0ae0-465d-b8e8-a205c7168431 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p><a href="/?language=en-gb"><img src="/themes/custom/aptia/presentation/static/assets/icons/aptia_footer-logo-SM.svg" alt="Aptia logo" class="align-left"></a></p></div> </section> </div> </div> <div class="footer__right-container--contactus-and-icons"> <div class="region region-footer-5"> <div class="mobile-contactus-and-icons-wrapper"> <section id="block-aptia-footerbottomright" class="block block-block-content block-block-contentb1aa866f-3fe0-4f4d-8667-9fc614cc03ef clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="mobile-contactus-and-icons-wrapper"><div class="footer__right-container--contactus"><a href="/contact?language=en-gb">Connect with us<img src="/themes/custom/aptia/presentation/static/assets/icons/forward-arrow.svg" alt="arrow"></a></div><div class="footer__right-container--socialicons"><div><a class="social-media-item" href="https://www.linkedin.com/company/aptia-group" aria-label="Linkedin" target="_blank" rel="“noopener nofollow noreferrer" noreferrer><svg class="social-media-icons" width="63" height="62" viewBox="0 0 63 62" fill="none"><path d="M33.2668 29.0285C33.6255 28.6245 33.9196 28.2173 34.288 27.8715C35.4192 26.805 36.7571 26.2686 38.3213 26.2815C39.1809 26.2879 40.0276 26.3493 40.855 26.5885C42.7488 27.1347 43.8476 28.4403 44.3744 30.2889C44.7686 31.6753 44.8397 33.1005 44.843 34.5289C44.8494 37.5409 44.8333 40.5562 44.843 43.5682C44.843 43.8493 44.7654 43.9237 44.4875 43.9237C42.9362 43.9107 41.3818 43.9107 39.8305 43.9237C39.5558 43.9237 39.4976 43.8429 39.4976 43.5843C39.5073 40.7178 39.5073 37.8512 39.4976 34.9814C39.4976 34.2639 39.4492 33.5432 39.2488 32.8452C38.8771 31.5589 37.9561 30.9029 36.6084 30.974C34.7663 31.0709 33.8097 31.9823 33.5771 33.8535C33.5221 34.2995 33.493 34.7487 33.4963 35.1979C33.4963 37.9869 33.4963 40.7759 33.5027 43.5649C33.5027 43.8429 33.4349 43.9237 33.1505 43.9237C31.5863 43.9107 30.0221 43.9107 28.4579 43.9237C28.2059 43.9237 28.1348 43.859 28.1348 43.6037C28.1412 38.0839 28.1412 32.5608 28.1348 27.0409C28.1348 26.7662 28.2253 26.7048 28.4838 26.7048C29.9672 26.7145 31.4538 26.7178 32.9372 26.7048C33.2119 26.7048 33.2797 26.7921 33.2765 27.0506C33.2603 27.7099 33.27 28.3692 33.27 29.0317L33.2668 29.0285Z" fill="#113546" /><path d="M24.7619 35.3384C24.7619 38.0692 24.7587 40.8001 24.7683 43.5309C24.7683 43.8347 24.694 43.9252 24.3805 43.922C22.8293 43.9058 21.278 43.909 19.7236 43.922C19.4747 43.922 19.4004 43.8605 19.4004 43.6052C19.4069 38.0757 19.4069 32.5462 19.4004 27.0134C19.4004 26.7839 19.4553 26.7031 19.6977 26.7031C21.2716 26.7128 22.8454 26.7161 24.4193 26.7031C24.7231 26.7031 24.7619 26.8162 24.7619 27.078C24.7554 29.8315 24.7587 32.5849 24.7587 35.3384H24.7619Z" fill="#113546" /><path d="M25.1881 21.227C25.1881 22.943 23.7984 24.3391 22.0856 24.3391C20.3954 24.3391 18.9928 22.943 18.9864 21.2528C18.9799 19.5464 20.3825 18.1406 22.0921 18.1406C23.7887 18.1406 25.1849 19.5335 25.1881 21.2237V21.227Z" fill="#113546" /></svg></a></div></div></div></div> </section> </div> </div> </div> </div> </div> </footer> <footer class="footer aptia-mobile" role="contentinfo"> <div class="footer__inner-container"> <div class="footer__right-container--logo"> <div class="region region-footer-2"> <section id="block-aptia-footertopright" class="block block-block-content block-block-contentcfe441f6-0ae0-465d-b8e8-a205c7168431 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p><a href="/?language=en-gb"><img src="/themes/custom/aptia/presentation/static/assets/icons/aptia_footer-logo-SM.svg" alt="Aptia logo" class="align-left"></a></p></div> </section> </div> </div> <div class="footer__left-container--heading"> <div class="region region-footer-1"> <section id="block-aptia-footertopleft" class="block block-block-content block-block-content23bef93d-c42e-4a91-ba62-4b50df672fcd clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>We're changing things for the better.</p></div> </section> </div> </div> <div class="footer__right-container--contactus-and-icons"> <div class="region region-footer-5"> <div class="mobile-contactus-and-icons-wrapper"> <section id="block-aptia-footerbottomright" class="block block-block-content block-block-contentb1aa866f-3fe0-4f4d-8667-9fc614cc03ef clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="mobile-contactus-and-icons-wrapper"><div class="footer__right-container--contactus"><a href="/contact?language=en-gb">Connect with us<img src="/themes/custom/aptia/presentation/static/assets/icons/forward-arrow.svg" alt="arrow"></a></div><div class="footer__right-container--socialicons"><div><a class="social-media-item" href="https://www.linkedin.com/company/aptia-group" aria-label="Linkedin" target="_blank" rel="“noopener nofollow noreferrer" noreferrer><svg class="social-media-icons" width="63" height="62" viewBox="0 0 63 62" fill="none"><path d="M33.2668 29.0285C33.6255 28.6245 33.9196 28.2173 34.288 27.8715C35.4192 26.805 36.7571 26.2686 38.3213 26.2815C39.1809 26.2879 40.0276 26.3493 40.855 26.5885C42.7488 27.1347 43.8476 28.4403 44.3744 30.2889C44.7686 31.6753 44.8397 33.1005 44.843 34.5289C44.8494 37.5409 44.8333 40.5562 44.843 43.5682C44.843 43.8493 44.7654 43.9237 44.4875 43.9237C42.9362 43.9107 41.3818 43.9107 39.8305 43.9237C39.5558 43.9237 39.4976 43.8429 39.4976 43.5843C39.5073 40.7178 39.5073 37.8512 39.4976 34.9814C39.4976 34.2639 39.4492 33.5432 39.2488 32.8452C38.8771 31.5589 37.9561 30.9029 36.6084 30.974C34.7663 31.0709 33.8097 31.9823 33.5771 33.8535C33.5221 34.2995 33.493 34.7487 33.4963 35.1979C33.4963 37.9869 33.4963 40.7759 33.5027 43.5649C33.5027 43.8429 33.4349 43.9237 33.1505 43.9237C31.5863 43.9107 30.0221 43.9107 28.4579 43.9237C28.2059 43.9237 28.1348 43.859 28.1348 43.6037C28.1412 38.0839 28.1412 32.5608 28.1348 27.0409C28.1348 26.7662 28.2253 26.7048 28.4838 26.7048C29.9672 26.7145 31.4538 26.7178 32.9372 26.7048C33.2119 26.7048 33.2797 26.7921 33.2765 27.0506C33.2603 27.7099 33.27 28.3692 33.27 29.0317L33.2668 29.0285Z" fill="#113546" /><path d="M24.7619 35.3384C24.7619 38.0692 24.7587 40.8001 24.7683 43.5309C24.7683 43.8347 24.694 43.9252 24.3805 43.922C22.8293 43.9058 21.278 43.909 19.7236 43.922C19.4747 43.922 19.4004 43.8605 19.4004 43.6052C19.4069 38.0757 19.4069 32.5462 19.4004 27.0134C19.4004 26.7839 19.4553 26.7031 19.6977 26.7031C21.2716 26.7128 22.8454 26.7161 24.4193 26.7031C24.7231 26.7031 24.7619 26.8162 24.7619 27.078C24.7554 29.8315 24.7587 32.5849 24.7587 35.3384H24.7619Z" fill="#113546" /><path d="M25.1881 21.227C25.1881 22.943 23.7984 24.3391 22.0856 24.3391C20.3954 24.3391 18.9928 22.943 18.9864 21.2528C18.9799 19.5464 20.3825 18.1406 22.0921 18.1406C23.7887 18.1406 25.1849 19.5335 25.1881 21.2237V21.227Z" fill="#113546" /></svg></a></div></div></div></div> </section> </div> </div> </div> <div class="footer__left-container--navs"> <div class="region region-footer-3"> <nav role="navigation" aria-labelledby="block-aptia-footer1-2--2-menu" id="block-aptia-footer1-2--2"> <h2 class="visually-hidden" id="block-aptia-footer1-2--2-menu">Footer 1</h2> <ul class="menu menu--footer nav"> <li class="first"> <a href="/en-gb/about-aptia?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/90">About</a> </li> <li> <a href="/en-gb/about-aptia?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/90">About Aptia</a> </li> <li> <a href="/en-gb/contact?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/92">Contact</a> </li> <li> <a href="/en-gb/insights?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/166">Insights</a> </li> <li class="last"> <a href="/en-gb/news?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/152">Press</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-aptia-footer2-2--2-menu" id="block-aptia-footer2-2--2"> <h2 class="visually-hidden" id="block-aptia-footer2-2--2-menu">Footer 2</h2> <ul class="menu menu--footer-2 nav"> <li class="first"> <a href="?language=en-gb" data-drupal-link-query="{"language":"en-gb"}">Solutions</a> </li> <li class="last"> <a href="/en-gb/solutions?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/94">Pensions Administration</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-aptia-footer3--2-menu" id="block-aptia-footer3--2"> <h2 class="visually-hidden" id="block-aptia-footer3--2-menu">Footer 3</h2> <ul class="menu menu--footer-3 nav"> <li class="first"> <a href="/en-gb?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="<front>">Careers</a> </li> <li> <a href="/en-gb/careers?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/95">Working for Aptia</a> </li> <li class="last"> <a href="https://aptiagroup.wd3.myworkdayjobs.com/opportunities?language=en-gb" target="_blank">Job Openings</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-aptia-footer4--2-menu" id="block-aptia-footer4--2"> <h2 class="visually-hidden" id="block-aptia-footer4--2-menu">footer 4</h2> <ul class="menu menu--footer-4 nav"> <li class="first"> <a href="/en-gb?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="<front>">Notices</a> </li> <li> <a href="/en-gb/privacy-notice?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/84">Privacy Notice</a> </li> <li> <a href="/en-gb/cookie-notice?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/89">Cookie Notice</a> </li> <li class="last"> <a href="/en-gb/modern-slavery-statement?language=en-gb" data-drupal-link-query="{"language":"en-gb"}" data-drupal-link-system-path="node/88">Modern Slavery Statement</a> </li> </ul> </nav> </div> </div> <div class="footer__left-container--statement"> <div class="region region-footer-4"> <section id="block-aptia-footerbottomleft" class="block block-block-content block-block-content4535d0f1-2ca0-4c9d-b986-d0a13e9833f3 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Aptia Group Limited is the holding company of Aptia Insurance Services Group LLC that operates in the US, and Aptia UK Limited that operates in the UK.</p></div> </section> </div> </div> </div> </footer> <div class="region region-cookies"> <section id="block-aptia-cookiesui" class="block block-cookies block-cookies-ui-block clearfix"> <div id="cookiesjsr"></div> </section> </div> </div> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"en-gb\/","currentPath":"node\/198","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en-gb","currentQuery":{"language":"en-gb"}},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"google_analytics":{"account":"G-9SGCN5YJ3Q","trackOutbound":true,"trackMailto":true,"trackTel":true,"trackDownload":true,"trackDownloadExtensions":"7z|aac|arc|arj|asf|asx|avi|bin|csv|doc(x|m)?|dot(x|m)?|exe|flv|gif|gz|gzip|hqx|jar|jpe?g|js|mp(2|3|4|e?g)|mov(ie)?|msi|msp|pdf|phps|png|ppt(x|m)?|pot(x|m)?|pps(x|m)?|ppam|sld(x|m)?|thmx|qtm?|ra(m|r)?|sea|sit|tar|tgz|torrent|txt|wav|wma|wmv|wpd|xls(x|m|b)?|xlt(x|m)|xlam|xml|z|zip"},"bootstrap":{"forms_has_error_value_toggle":1,"modal_animation":1,"modal_backdrop":"true","modal_focus_input":1,"modal_keyboard":1,"modal_select_text":1,"modal_show":1,"modal_size":"","popover_enabled":1,"popover_animation":1,"popover_auto_close":1,"popover_container":"body","popover_content":"","popover_delay":"0","popover_html":0,"popover_placement":"right","popover_selector":"","popover_title":"","popover_trigger":"click","tooltip_enabled":1,"tooltip_animation":1,"tooltip_container":"body","tooltip_delay":"0","tooltip_html":0,"tooltip_placement":"auto left","tooltip_selector":"","tooltip_trigger":"hover"},"cookies":{"cookiesjsr":{"config":{"cookie":{"name":"cookiesjsr","expires":31536000000,"domain":"","sameSite":"Lax","secure":false},"library":{"libBasePath":"https:\/\/cdn.jsdelivr.net\/gh\/jfeltkamp\/cookiesjsr@1\/dist","libPath":"https:\/\/cdn.jsdelivr.net\/gh\/jfeltkamp\/cookiesjsr@1\/dist\/cookiesjsr.min.js","scrollLimit":0},"callback":{"method":"post","url":"\/en-gb\/cookies\/consent\/callback.json","headers":[]},"interface":{"openSettingsHash":"#editCookieSettings","showDenyAll":true,"denyAllOnLayerClose":false,"settingsAsLink":false,"availableLangs":["en-gb","en"],"defaultLang":"en-gb","groupConsent":false,"cookieDocs":false}},"services":{"your_privacy":{"id":"your_privacy","services":[{"key":"your_privacy","type":"your_privacy","name":"Your Privacy","info":{"value":"","format":"basic_html"},"uri":"","needConsent":true}],"weight":1},"necessary":{"id":"necessary","services":[{"key":"strictly_necessary_cookies","type":"necessary","name":"Strictly necessary cookies","info":{"value":"","format":"basic_html"},"uri":"","needConsent":true}],"weight":2},"performance":{"id":"performance","services":[{"key":"performance","type":"performance","name":"Performance","info":{"value":"","format":"basic_html"},"uri":"","needConsent":true}],"weight":3},"functional":{"id":"functional","services":[{"key":"functional","type":"functional","name":"Required functional","info":{"value":"\u003Ctable\u003E\r\n\t\u003Cthead\u003E\r\n\t\t\u003Ctr\u003E\r\n\t\t\t\u003Cth width=\u002215%\u0022\u003ECookie name\u003C\/th\u003E\r\n\t\t\t\u003Cth width=\u002215%\u0022\u003EDefault expiration time\u003C\/th\u003E\r\n\t\t\t\u003Cth\u003EDescription\u003C\/th\u003E\r\n\t\t\u003C\/tr\u003E\r\n\t\u003C\/thead\u003E\r\n\t\u003Ctbody\u003E\r\n\t\t\u003Ctr\u003E\r\n\t\t\t\u003Ctd\u003E\u003Ccode dir=\u0022ltr\u0022 translate=\u0022no\u0022\u003ESSESS\u0026lt;ID\u0026gt;\u003C\/code\u003E\u003C\/td\u003E\r\n\t\t\t\u003Ctd\u003E1 month\u003C\/td\u003E\r\n\t\t\t\u003Ctd\u003EIf you are logged in to this website, a session cookie is required to identify and connect your browser to your user account in the server backend of this website.\u003C\/td\u003E\r\n\t\t\u003C\/tr\u003E\r\n\t\t\u003Ctr\u003E\r\n\t\t\t\u003Ctd\u003E\u003Ccode dir=\u0022ltr\u0022 translate=\u0022no\u0022\u003Ecookiesjsr\u003C\/code\u003E\u003C\/td\u003E\r\n\t\t\t\u003Ctd\u003E1 year\u003C\/td\u003E\r\n\t\t\t\u003Ctd\u003EWhen you visited this website for the first time, you were asked for your permission to use several services (including those from third parties) that require data to be saved in your browser (cookies, local storage). Your decisions about each service (allow, deny) are stored in this cookie and are reused each time you visit this website.\u003C\/td\u003E\r\n\t\t\u003C\/tr\u003E\r\n\t\u003C\/tbody\u003E\r\n\u003C\/table\u003E\r\n","format":"full_html"},"uri":"","needConsent":true}],"weight":4},"tracking":{"id":"tracking","services":[{"key":"analytics","type":"tracking","name":"Google Analytics","info":{"value":"","format":"full_html"},"uri":"https:\/\/analytics.google.com\/","needConsent":true},{"key":"targeting_cookies","type":"tracking","name":"Targeting Cookies","info":{"value":"","format":"basic_html"},"uri":"","needConsent":true}],"weight":5}},"translation":{"_core":{"default_config_hash":"S5qrJju_o31uC1fwXosZ8Nlja2Wps6Gn0mMCAebY1Zw"},"langcode":"en-gb","bannerText":"We value your privacy. We use cookies to enhance your browsing experience, serve personalized ads or content, and analyse our traffic. By clicking \u201cAccept All\u201d, you consent to our use of cookies.","privacyPolicy":"","privacyUri":"","imprint":"Imprint","imprintUri":"","cookieDocs":"","cookieDocsUri":"","denyAll":"Reject all","alwaysActive":"Always active","settings":"Customize","acceptAll":"Accept all","requiredCookies":"Required cookies","cookieSettings":"Cookies settings","close":"Close","readMore":"Read more","allowed":"Allowed","denied":"Denied","settingsAllServices":"","saveSettings":"Confirm my Choices","default_langcode":"en","disclaimerText":"All cookie information is subject to change by the service providers. We update this information regularly.","disclaimerTextPosition":"below","processorDetailsLabel":"Processor Company Details","processorLabel":"Company","processorWebsiteUrlLabel":"Company Website","processorPrivacyPolicyUrlLabel":"Company Privacy Policy","processorCookiePolicyUrlLabel":"Company Cookie Policy","processorContactLabel":"Data Protection Contact Details","placeholderAcceptAllText":"Accept All","your_privacy":{"title":"Your Privacy","details":"When you visit any website, it may store or retrieve information on your browser, mostly in the form of cookies. This information might be about you, your preferences or your device and is mostly used to make the site work as you expect it to. The information does not usually directly identify you, but it can give you a more personalized web experience. Because we respect your right to privacy, you can choose not to allow some types of cookies. Click on the different category headings to find out more and change our default settings. However, blocking some types of cookies may impact your experience of the site and the services we are able to offer."},"necessary":{"title":"Strictly necessary cookies","details":"These cookies are necessary for the website to function and cannot be switched off in our systems. They are usually only set in response to actions made by you which amount to a request for services, such as setting your privacy preferences, logging in or filling in forms. You can set your browser to block or alert you about these cookies, but some parts of the site will not then work. These cookies do not store any personally identifiable information."},"performance":{"title":"Performance Cookies","details":"These cookies allow us to count visits and traffic sources so we can measure and improve the performance of our site. They help us to know which pages are the most and least popular and see how visitors move around the site. All information these cookies collect is aggregated and therefore anonymous. If you do not allow these cookies we will not know when you have visited our site, and will not be able to monitor its performance."},"functional":{"title":"Functional","details":"These cookies enable the website to provide enhanced functionality and personalisation. They may be set by us or by third party providers whose services we have added to our pages. If you do not allow these cookies then some or all of these services may not function properly."},"tracking":{"title":"Tracking cookies","details":"These cookies may be set through our site by our advertising partners. They may be used by those companies to build a profile of your interests and show you relevant adverts on other sites. They do not store directly personal information, but are based on uniquely identifying your browser and internet device. If you do not allow these cookies, you will experience less targeted advertising."}}},"cookiesTexts":{"_core":{"default_config_hash":"S5qrJju_o31uC1fwXosZ8Nlja2Wps6Gn0mMCAebY1Zw"},"langcode":"en-gb","bannerText":"We value your privacy. We use cookies to enhance your browsing experience, serve personalized ads or content, and analyse our traffic. By clicking \u201cAccept All\u201d, you consent to our use of cookies.","privacyPolicy":"","privacyUri":"","imprint":"Imprint","imprintUri":"","cookieDocs":"","cookieDocsUri":"","denyAll":"Reject all","alwaysActive":"Always active","settings":"Customize","acceptAll":"Accept all","requiredCookies":"Required cookies","cookieSettings":"Cookies settings","close":"Close","readMore":"Read more","allowed":"Allowed","denied":"Denied","settingsAllServices":"","saveSettings":"Confirm my Choices","default_langcode":"en","disclaimerText":"All cookie information is subject to change by the service providers. We update this information regularly.","disclaimerTextPosition":"below","processorDetailsLabel":"Processor Company Details","processorLabel":"Company","processorWebsiteUrlLabel":"Company Website","processorPrivacyPolicyUrlLabel":"Company Privacy Policy","processorCookiePolicyUrlLabel":"Company Cookie Policy","processorContactLabel":"Data Protection Contact Details","placeholderAcceptAllText":"Accept All"},"services":{"analytics":{"uuid":"30af0c09-b8c3-43a6-b828-e7348f3966d4","langcode":"en","status":true,"dependencies":{"enforced":{"module":["cookies_ga"]}},"_core":{"default_config_hash":"0FSyPPXfJvmZxEpwsiSH6nipWjFfo6qZ9pP6rP9tFT0"},"id":"analytics","label":"Google Analytics","group":"tracking","info":{"value":"","format":"full_html"},"consentRequired":true,"purpose":"","processor":"","processorContact":"","processorUrl":"https:\/\/analytics.google.com\/","processorPrivacyPolicyUrl":"","processorCookiePolicyUrl":"https:\/\/support.google.com\/analytics\/answer\/6004245","placeholderMainText":"This content is blocked because Google Analytics cookies have not been accepted.","placeholderAcceptText":"Only accept Google Analytics cookies."},"functional":{"uuid":"4c9cd4f6-eb61-4ea1-bf3a-f80d70b8f36b","langcode":"en-gb","status":true,"dependencies":[],"_core":{"default_config_hash":"SQkYKY9U6xYDPAOC32rgkrIzkd688kRsm9g25mWdcvM"},"id":"functional","label":"Required functional","group":"functional","info":{"value":"\u003Ctable\u003E\r\n\t\u003Cthead\u003E\r\n\t\t\u003Ctr\u003E\r\n\t\t\t\u003Cth width=\u002215%\u0022\u003ECookie name\u003C\/th\u003E\r\n\t\t\t\u003Cth width=\u002215%\u0022\u003EDefault expiration time\u003C\/th\u003E\r\n\t\t\t\u003Cth\u003EDescription\u003C\/th\u003E\r\n\t\t\u003C\/tr\u003E\r\n\t\u003C\/thead\u003E\r\n\t\u003Ctbody\u003E\r\n\t\t\u003Ctr\u003E\r\n\t\t\t\u003Ctd\u003E\u003Ccode dir=\u0022ltr\u0022 translate=\u0022no\u0022\u003ESSESS\u0026lt;ID\u0026gt;\u003C\/code\u003E\u003C\/td\u003E\r\n\t\t\t\u003Ctd\u003E1 month\u003C\/td\u003E\r\n\t\t\t\u003Ctd\u003EIf you are logged in to this website, a session cookie is required to identify and connect your browser to your user account in the server backend of this website.\u003C\/td\u003E\r\n\t\t\u003C\/tr\u003E\r\n\t\t\u003Ctr\u003E\r\n\t\t\t\u003Ctd\u003E\u003Ccode dir=\u0022ltr\u0022 translate=\u0022no\u0022\u003Ecookiesjsr\u003C\/code\u003E\u003C\/td\u003E\r\n\t\t\t\u003Ctd\u003E1 year\u003C\/td\u003E\r\n\t\t\t\u003Ctd\u003EWhen you visited this website for the first time, you were asked for your permission to use several services (including those from third parties) that require data to be saved in your browser (cookies, local storage). Your decisions about each service (allow, deny) are stored in this cookie and are reused each time you visit this website.\u003C\/td\u003E\r\n\t\t\u003C\/tr\u003E\r\n\t\u003C\/tbody\u003E\r\n\u003C\/table\u003E\r\n","format":"full_html"},"consentRequired":true,"purpose":"Essential functional cookies to provide general functionality","processor":"","processorContact":"","processorUrl":"","processorPrivacyPolicyUrl":"","processorCookiePolicyUrl":"","placeholderMainText":"This content is blocked because required functional cookies have not been accepted.","placeholderAcceptText":"Accept only necessary"},"performance":{"uuid":"c961edd3-5208-4dc6-9566-51b71c396751","langcode":"en-gb","status":true,"dependencies":[],"id":"performance","label":"Performance","group":"performance","info":{"value":"","format":"basic_html"},"consentRequired":true,"purpose":"","processor":"","processorContact":"","processorUrl":"","processorPrivacyPolicyUrl":"","processorCookiePolicyUrl":"","placeholderMainText":"This content is blocked because performance cookies have not been accepted.","placeholderAcceptText":"Only accept Performance cookies."},"strictly_necessary_cookies":{"uuid":"c1800701-f5d6-433f-ab9b-0aef00592aa4","langcode":"en-gb","status":true,"dependencies":[],"id":"strictly_necessary_cookies","label":"Strictly necessary cookies","group":"necessary","info":{"value":"","format":"basic_html"},"consentRequired":true,"purpose":"","processor":"","processorContact":"","processorUrl":"","processorPrivacyPolicyUrl":"","processorCookiePolicyUrl":"","placeholderMainText":"This content is blocked because Strictly necessary cookies have not been accepted.","placeholderAcceptText":"Only accept Strictly necessary cookies."},"targeting_cookies":{"uuid":"13987eb5-e76f-4a33-b59c-e2b25d3950ae","langcode":"en-gb","status":true,"dependencies":[],"id":"targeting_cookies","label":"Targeting Cookies","group":"tracking","info":{"value":"","format":"basic_html"},"consentRequired":true,"purpose":"","processor":"","processorContact":"","processorUrl":"","processorPrivacyPolicyUrl":"","processorCookiePolicyUrl":"","placeholderMainText":"This content is blocked because targeting cookies have not been accepted.","placeholderAcceptText":"Only accept targeting cookies."},"your_privacy":{"uuid":"00495bda-7231-4f8d-8ef6-596d92351806","langcode":"en-gb","status":true,"dependencies":[],"id":"your_privacy","label":"Your Privacy","group":"your_privacy","info":{"value":"","format":"basic_html"},"consentRequired":true,"purpose":"","processor":"","processorContact":"","processorUrl":"","processorPrivacyPolicyUrl":"","processorCookiePolicyUrl":"","placeholderMainText":"This content is blocked because privacy cookies have not been accepted.","placeholderAcceptText":"Only accept privacy cookies."}},"groups":{"functional":{"uuid":"bf4e599e-0d70-4c65-a8cc-c63d9aebf8e2","langcode":"en-gb","status":true,"dependencies":[],"_core":{"default_config_hash":"aHm4Q63Ge97tcktTa_qmUqJMir45iyGY2lEvvqPW68g"},"id":"functional","label":"Functional","weight":4,"title":"Functional","details":"These cookies enable the website to provide enhanced functionality and personalisation. They may be set by us or by third party providers whose services we have added to our pages. If you do not allow these cookies then some or all of these services may not function properly."},"marketing":{"uuid":"3be3f55d-ab33-4bf6-9e91-5abedac709db","langcode":"en-gb","status":true,"dependencies":[],"_core":{"default_config_hash":"JkP6try0AxX_f4RpFEletep5NHSlVB1BbGw0snW4MO8"},"id":"marketing","label":"Marketing","weight":20,"title":"Marketing","details":"Customer communication and marketing tools."},"necessary":{"uuid":"d8eb6a41-2050-4d13-965d-92c7956c5b44","langcode":"en-gb","status":true,"dependencies":[],"id":"necessary","label":"Necessary","weight":2,"title":"Strictly necessary cookies","details":"These cookies are necessary for the website to function and cannot be switched off in our systems. They are usually only set in response to actions made by you which amount to a request for services, such as setting your privacy preferences, logging in or filling in forms. You can set your browser to block or alert you about these cookies, but some parts of the site will not then work. These cookies do not store any personally identifiable information."},"performance":{"uuid":"b0be25cb-9f6d-4022-8350-7f2780a5b0a4","langcode":"en-gb","status":true,"dependencies":[],"_core":{"default_config_hash":"Jv3uIJviBj7D282Qu1ZpEQwuOEb3lCcDvx-XVHeOJpw"},"id":"performance","label":"Performance","weight":3,"title":"Performance Cookies","details":"These cookies allow us to count visits and traffic sources so we can measure and improve the performance of our site. They help us to know which pages are the most and least popular and see how visitors move around the site. All information these cookies collect is aggregated and therefore anonymous. If you do not allow these cookies we will not know when you have visited our site, and will not be able to monitor its performance."},"social":{"uuid":"22e0ba7e-ce76-4d21-afe9-19d51f9baf1e","langcode":"en-gb","status":true,"dependencies":[],"_core":{"default_config_hash":"w9uS0Ktbh58ffWxW1ue_MKgB_he6iZPMx2Pc6tN4K4o"},"id":"social","label":"Social Plugins","weight":20,"title":"Social Plugins","details":"Social media widgets provide additional content originally published on third party platforms."},"tracking":{"uuid":"c0819f4f-7d6c-4f78-a281-c1bd9c40a871","langcode":"en-gb","status":true,"dependencies":[],"_core":{"default_config_hash":"_gYDe3qoEc6L5uYR6zhu5V-3ARLlyis9gl1diq7Tnf4"},"id":"tracking","label":"Targeting","weight":5,"title":"Tracking cookies","details":"These cookies may be set through our site by our advertising partners. They may be used by those companies to build a profile of your interests and show you relevant adverts on other sites. They do not store directly personal information, but are based on uniquely identifying your browser and internet device. If you do not allow these cookies, you will experience less targeted advertising."},"video":{"uuid":"d65dd38b-5091-4bfa-ab54-3e05f2f868d3","langcode":"en-gb","status":true,"dependencies":[],"_core":{"default_config_hash":"w1WnCmP2Xfgx24xbx5u9T27XLF_ZFw5R0MlO-eDDPpQ"},"id":"video","label":"Videos","weight":40,"title":"Video","details":"Video sharing services help to add rich media on the site and increase its visibility."},"your_privacy":{"uuid":"2bc87ea0-8277-4943-b5be-f13c7d2a4ab0","langcode":"en-gb","status":true,"dependencies":[],"id":"your_privacy","label":"Your Privacy","weight":1,"title":"Your Privacy","details":"When you visit any website, it may store or retrieve information on your browser, mostly in the form of cookies. This information might be about you, your preferences or your device and is mostly used to make the site work as you expect it to. The information does not usually directly identify you, but it can give you a more personalized web experience. Because we respect your right to privacy, you can choose not to allow some types of cookies. Click on the different category headings to find out more and change our default settings. However, blocking some types of cookies may impact your experience of the site and the services we are able to offer."}}},"videos":[],"cardscount":"9","user":{"uid":0,"permissionsHash":"df401147330d028d11ba996d97e7724e2171b021cf2095d37e8cd698e9c9c93e"}}</script> <script src="/core/assets/vendor/jquery/jquery.min.js?v=3.7.1"></script> <script src="/core/assets/vendor/underscore/underscore-min.js?v=1.13.6"></script> <script src="/sites/default/files/languages/en-gb_utzE-I_GMiwIhUnTpSa8MH121yq-3hmBYq3t4N8tQEI.js?sm1vud"></script> <script src="/core/misc/drupalSettingsLoader.js?v=10.2.6"></script> <script src="/core/misc/drupal.js?v=10.2.6"></script> <script src="/core/misc/drupal.init.js?v=10.2.6"></script> <script src="/modules/contrib/google_analytics/js/google_analytics.js?v=10.2.6" type="text/plain" id="cookies_ga_ga" data-cookieconsent="analytics"></script> <script src="/themes/custom/aptia/presentation/static/dist/js/main.js?v=1.0.0"></script> <script src="/themes/custom/aptia/web/themes/custom/aptia/presentation/static/src/js/aos.js?v=1.0.0"></script> <script src="/themes/custom/aptia/web/themes/custom/aptia/presentation/static/src/js/slick-slider.js?v=1.0.0"></script> <script src="https://cdn.jsdelivr.net/npm/aos@2.3.4/dist/aos.js"></script> <script src="https://cdn.jsdelivr.net/npm/slick-carousel@1.8.1/slick/slick.min.js"></script> <script src="/modules/contrib/cookies/modules/cookies_ga/js/cookies_ga.js?v=10.2.6"></script> <script src="https://cdn.jsdelivr.net/npm/bootstrap@3.4.1/dist/js/bootstrap.js" integrity="sha256-29KjXnLtx9a95INIGpEvHDiqV/qydH2bBx0xcznuA6I=" crossorigin="anonymous"></script> <script src="/themes/contrib/bootstrap/js/drupal.bootstrap.js?sm1vud"></script> <script src="/themes/contrib/bootstrap/js/attributes.js?sm1vud"></script> <script src="/themes/contrib/bootstrap/js/theme.js?sm1vud"></script> <script src="/themes/contrib/bootstrap/js/popover.js?sm1vud"></script> <script src="/themes/contrib/bootstrap/js/tooltip.js?sm1vud"></script> <script src="/core/misc/debounce.js?v=10.2.6"></script> <script src="/core/misc/announce.js?v=10.2.6"></script> <script src="/core/misc/message.js?v=10.2.6"></script> <script src="/themes/contrib/bootstrap/js/misc/message.js?sm1vud"></script> <script src="/modules/contrib/cookies/js/cookiesjsr.conf.js?v=10.2.6"></script> <script src="https://cdn.jsdelivr.net/gh/jfeltkamp/cookiesjsr@1/dist/cookiesjsr-preloader.min.js" defer></script> <script src="/themes/custom/aptia/js/custom-script.js?v=1.x"></script> </body> </html>