{
 "service": "pensions",
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     "yoyReal": 3.3,
     "population": 56230100
    },
    "2020-21": {
     "cash": 989,
     "real": 1202.3,
     "perHead": 17.56,
     "perHeadReal": 21.35,
     "yoyCash": 9.6,
     "yoyReal": 4.2,
     "population": 56326000
    },
    "2021-22": {
     "cash": 1006,
     "real": 1220.1,
     "perHead": 17.79,
     "perHeadReal": 21.57,
     "yoyCash": 1.7,
     "yoyReal": 1.5,
     "population": 56554900
    },
    "2022-23": {
     "cash": 924,
     "real": 1047,
     "perHead": 16.17,
     "perHeadReal": 18.32,
     "yoyCash": -8.2,
     "yoyReal": -14.2,
     "population": 57144400
    },
    "2023-24": {
     "cash": 1041,
     "real": 1120.6,
     "perHead": 17.97,
     "perHeadReal": 19.34,
     "yoyCash": 12.7,
     "yoyReal": 7,
     "population": 57932500
    },
    "2024-25": {
     "cash": 1232,
     "real": 1274.4,
     "perHead": 21.02,
     "perHeadReal": 21.74,
     "yoyCash": 18.3,
     "yoyReal": 13.7,
     "population": 58620100
    }
   },
   "sourceIds": [
    "obr-efo-pensions"
   ],
   "file": "https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/",
   "children": [],
   "note": "Pensions and lump sums paid, and payments to leavers, as the OBR records them. Covers England.",
   "notPublished": "Each fire and rescue authority keeps its own firefighters’ pension fund account, topped up by a government grant. No table of all authorities is published."
  },
  "scotland-nhs-teachers": {
   "id": "scotland-nhs-teachers",
   "name": "NHS and teachers’ pension schemes in Scotland",
   "level": "body",
   "code": null,
   "codeScheme": "none",
   "nation": "S92000003",
   "years": {
    "2012-13": {
     "cash": 1900,
     "real": 2747.4,
     "perHead": 357.94,
     "perHeadReal": 517.58,
     "yoyCash": null,
     "yoyReal": null,
     "population": 5308200
    },
    "2013-14": {
     "cash": 2000,
     "real": 2833.1,
     "perHead": 376.17,
     "perHeadReal": 532.85,
     "yoyCash": 5.3,
     "yoyReal": 3.1,
     "population": 5316800
    },
    "2014-15": {
     "cash": 2200,
     "real": 3072.9,
     "perHead": 412.65,
     "perHeadReal": 576.38,
     "yoyCash": 10,
     "yoyReal": 8.5,
     "population": 5331400
    },
    "2015-16": {
     "cash": 2266.1,
     "real": 3143.4,
     "perHead": 423.52,
     "perHeadReal": 587.49,
     "yoyCash": 3,
     "yoyReal": 2.3,
     "population": 5350600
    },
    "2016-17": {
     "cash": 2247.6,
     "real": 3056.5,
     "perHead": 418.27,
     "perHeadReal": 568.8,
     "yoyCash": -0.8,
     "yoyReal": -2.8,
     "population": 5373600
    },
    "2017-18": {
     "cash": 2319.9,
     "real": 3115.4,
     "perHead": 430.55,
     "perHeadReal": 578.18,
     "yoyCash": 3.2,
     "yoyReal": 1.9,
     "population": 5388200
    },
    "2018-19": {
     "cash": 2460.7,
     "real": 3230.8,
     "perHead": 456.35,
     "perHeadReal": 599.17,
     "yoyCash": 6.1,
     "yoyReal": 3.7,
     "population": 5392100
    },
    "2019-20": {
     "cash": 2571.3,
     "real": 3289.2,
     "perHead": 475.18,
     "perHeadReal": 607.85,
     "yoyCash": 4.5,
     "yoyReal": 1.8,
     "population": 5411200
    },
    "2020-21": {
     "cash": 2670.6,
     "real": 3246.6,
     "perHead": 493.74,
     "perHeadReal": 600.23,
     "yoyCash": 3.9,
     "yoyReal": -1.3,
     "population": 5408900
    },
    "2021-22": {
     "cash": 2814.7,
     "real": 3413.6,
     "perHead": 520,
     "perHeadReal": 630.64,
     "yoyCash": 5.4,
     "yoyReal": 5.1,
     "population": 5412900
    },
    "2022-23": {
     "cash": 2957.5,
     "real": 3351.2,
     "perHead": 542.96,
     "perHeadReal": 615.24,
     "yoyCash": 5.1,
     "yoyReal": -1.8,
     "population": 5447000
    },
    "2023-24": {
     "cash": 3454,
     "real": 3718.2,
     "perHead": 627.32,
     "perHeadReal": 675.3,
     "yoyCash": 16.8,
     "yoyReal": 11,
     "population": 5506000
    },
    "2024-25": {
     "cash": 3558.6,
     "real": 3681.2,
     "perHead": 641.55,
     "perHeadReal": 663.65,
     "yoyCash": 3,
     "yoyReal": -1,
     "population": 5546900
    }
   },
   "sourceIds": [
    "obr-efo-pensions"
   ],
   "file": "https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/",
   "children": [],
   "note": "Pensions and lump sums paid, and payments to leavers, as the OBR records them. Covers Scotland.",
   "notPublished": "The Scottish Public Pensions Agency publishes the NHS and teachers’ schemes’ accounts separately; the OBR gives them together."
  },
  "scotland-police": {
   "id": "scotland-police",
   "name": "Police pension scheme in Scotland",
   "level": "body",
   "code": null,
   "codeScheme": "none",
   "nation": "S92000003",
   "years": {
    "2024-25": {
     "cash": 596.7,
     "real": 617.3,
     "perHead": 107.57,
     "perHeadReal": 111.28,
     "yoyCash": null,
     "yoyReal": null,
     "population": 5546900
    }
   },
   "sourceIds": [
    "obr-efo-pensions"
   ],
   "file": "https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/",
   "children": [],
   "note": "Pensions and lump sums paid, and payments to leavers, as the OBR records them. Covers Scotland.",
   "notPublished": "The Scottish Public Pensions Agency’s accounts for the police scheme; not broken down further here."
  },
  "scotland-fire": {
   "id": "scotland-fire",
   "name": "Firefighters’ pension scheme in Scotland",
   "level": "body",
   "code": null,
   "codeScheme": "none",
   "nation": "S92000003",
   "years": {
    "2024-25": {
     "cash": 152.4,
     "real": 157.7,
     "perHead": 27.47,
     "perHeadReal": 28.42,
     "yoyCash": null,
     "yoyReal": null,
     "population": 5546900
    }
   },
   "sourceIds": [
    "obr-efo-pensions"
   ],
   "file": "https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/",
   "children": [],
   "note": "Pensions and lump sums paid, and payments to leavers, as the OBR records them. Covers Scotland.",
   "notPublished": "The Scottish Public Pensions Agency’s accounts for the firefighters’ scheme; not broken down further here."
  },
  "ni-executive": {
   "id": "ni-executive",
   "name": "Northern Ireland Executive pension schemes",
   "level": "body",
   "code": null,
   "codeScheme": "none",
   "nation": "N92000002",
   "years": {
    "2012-13": {
     "cash": 1100,
     "real": 1590.6,
     "perHead": 602.87,
     "perHeadReal": 871.75,
     "yoyCash": null,
     "yoyReal": null,
     "population": 1824600
    },
    "2013-14": {
     "cash": 1200,
     "real": 1699.8,
     "perHead": 655.13,
     "perHeadReal": 928.01,
     "yoyCash": 9.1,
     "yoyReal": 6.9,
     "population": 1831700
    },
    "2014-15": {
     "cash": 1300,
     "real": 1815.8,
     "perHead": 705.3,
     "perHeadReal": 985.14,
     "yoyCash": 8.3,
     "yoyReal": 6.8,
     "population": 1843200
    },
    "2015-16": {
     "cash": 1384.2,
     "real": 1920.1,
     "perHead": 746.24,
     "perHeadReal": 1035.15,
     "yoyCash": 6.5,
     "yoyReal": 5.7,
     "population": 1854900
    },
    "2016-17": {
     "cash": 1411,
     "real": 1918.8,
     "perHead": 756.16,
     "perHeadReal": 1028.3,
     "yoyCash": 1.9,
     "yoyReal": -0.1,
     "population": 1866000
    },
    "2017-18": {
     "cash": 1428,
     "real": 1917.6,
     "perHead": 761.52,
     "perHeadReal": 1022.63,
     "yoyCash": 1.2,
     "yoyReal": -0.1,
     "population": 1875200
    },
    "2018-19": {
     "cash": 1523.4,
     "real": 2000.2,
     "perHead": 807.61,
     "perHeadReal": 1060.36,
     "yoyCash": 6.7,
     "yoyReal": 4.3,
     "population": 1886300
    },
    "2019-20": {
     "cash": 1580.3,
     "real": 2021.5,
     "perHead": 832.39,
     "perHeadReal": 1064.8,
     "yoyCash": 3.7,
     "yoyReal": 1.1,
     "population": 1898500
    },
    "2020-21": {
     "cash": 1627.3,
     "real": 1978.3,
     "perHead": 856.25,
     "perHeadReal": 1040.92,
     "yoyCash": 3,
     "yoyReal": -2.1,
     "population": 1900500
    },
    "2021-22": {
     "cash": 1698,
     "real": 2059.3,
     "perHead": 891.53,
     "perHeadReal": 1081.22,
     "yoyCash": 4.3,
     "yoyReal": 4.1,
     "population": 1904600
    },
    "2022-23": {
     "cash": 1783.9,
     "real": 2021.4,
     "perHead": 933.73,
     "perHeadReal": 1058.04,
     "yoyCash": 5.1,
     "yoyReal": -1.8,
     "population": 1910500
    },
    "2023-24": {
     "cash": 1963,
     "real": 2113.1,
     "perHead": 1022.18,
     "perHeadReal": 1100.37,
     "yoyCash": 10,
     "yoyReal": 4.5,
     "population": 1920400
    },
    "2024-25": {
     "cash": 2209.6,
     "real": 2285.7,
     "perHead": 1146.12,
     "perHeadReal": 1185.61,
     "yoyCash": 12.6,
     "yoyReal": 8.2,
     "population": 1927900
    }
   },
   "sourceIds": [
    "obr-efo-pensions"
   ],
   "file": "https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/",
   "children": [],
   "note": "Pensions and lump sums paid, and payments to leavers, as the OBR records them. Covers Northern Ireland.",
   "notPublished": "The OBR gives the Northern Ireland Executive’s schemes (health and social care, teachers, civil service, police, firefighters) together; each publishes its own accounts."
  },
  "judicial": {
   "id": "judicial",
   "name": "Judicial Pension Scheme",
   "level": "body",
   "code": null,
   "codeScheme": "none",
   "nation": "K02000001",
   "years": {
    "2018-19": {
     "cash": 153,
     "real": 200.9,
     "perHead": 2.31,
     "perHeadReal": 3.03,
     "yoyCash": null,
     "yoyReal": null,
     "population": 66286700
    },
    "2019-20": {
     "cash": 164,
     "real": 209.8,
     "perHead": 2.46,
     "perHeadReal": 3.15,
     "yoyCash": 7.2,
     "yoyReal": 4.4,
     "population": 66627500
    },
    "2020-21": {
     "cash": 169,
     "real": 205.4,
     "perHead": 2.53,
     "perHeadReal": 3.08,
     "yoyCash": 3,
     "yoyReal": -2.1,
     "population": 66739900
    },
    "2021-22": {
     "cash": 200.3,
     "real": 242.9,
     "perHead": 2.99,
     "perHeadReal": 3.63,
     "yoyCash": 18.5,
     "yoyReal": 18.3,
     "population": 66978000
    },
    "2022-23": {
     "cash": 238.2,
     "real": 269.9,
     "perHead": 3.52,
     "perHeadReal": 3.99,
     "yoyCash": 18.9,
     "yoyReal": 11.1,
     "population": 67636100
    },
    "2023-24": {
     "cash": 224.4,
     "real": 241.6,
     "perHead": 3.27,
     "perHeadReal": 3.53,
     "yoyCash": -5.8,
     "yoyReal": -10.5,
     "population": 68526200
    },
    "2024-25": {
     "cash": 34,
     "real": 35.2,
     "perHead": 0.49,
     "perHeadReal": 0.51,
     "yoyCash": -84.8,
     "yoyReal": -85.4,
     "population": 69281400
    }
   },
   "sourceIds": [
    "obr-efo-pensions"
   ],
   "file": "https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/",
   "children": [],
   "note": "Pensions and lump sums paid, and payments to leavers, as the OBR records them. Covers United Kingdom. The 2024-25 figure is less than half the year before’s; the OBR’s table gives no reason.",
   "notPublished": "Not broken down further."
  },
  "uk": {
   "id": "uk",
   "name": "United Kingdom",
   "level": "uk",
   "code": "K02000001",
   "codeScheme": "ons",
   "nation": null,
   "years": {
    "2012-13": {
     "cash": 32700,
     "real": 47284.1,
     "perHead": 513.26,
     "perHeadReal": 742.17,
     "yoyCash": null,
     "yoyReal": null,
     "population": 63710500,
     "pctGdp": 1.89
    },
    "2013-14": {
     "cash": 34300,
     "real": 48586.9,
     "perHead": 534.78,
     "perHeadReal": 757.53,
     "yoyCash": 4.9,
     "yoyReal": 2.8,
     "population": 64138200,
     "pctGdp": 1.89
    },
    "2014-15": {
     "cash": 36500,
     "real": 50982.6,
     "perHead": 564.85,
     "perHeadReal": 788.98,
     "yoyCash": 6.4,
     "yoyReal": 4.9,
     "population": 64618700,
     "pctGdp": 1.93
    },
    "2015-16": {
     "cash": 37580.6,
     "real": 52130,
     "perHead": 577.39,
     "perHeadReal": 800.93,
     "yoyCash": 3,
     "yoyReal": 2.3,
     "population": 65087000,
     "pctGdp": 1.93
    },
    "2016-17": {
     "cash": 38148.7,
     "real": 51878.1,
     "perHead": 581.48,
     "perHeadReal": 790.75,
     "yoyCash": 1.5,
     "yoyReal": -0.5,
     "population": 65605800,
     "pctGdp": 1.88
    },
    "2017-18": {
     "cash": 38909.3,
     "real": 52250.7,
     "perHead": 589.85,
     "perHeadReal": 792.11,
     "yoyCash": 2,
     "yoyReal": 0.7,
     "population": 65964300,
     "pctGdp": 1.84
    },
    "2018-19": {
     "cash": 40884.8,
     "real": 53680,
     "perHead": 616.79,
     "perHeadReal": 809.82,
     "yoyCash": 5.1,
     "yoyReal": 2.7,
     "population": 66286700,
     "pctGdp": 1.87
    },
    "2019-20": {
     "cash": 42805.6,
     "real": 54757.2,
     "perHead": 642.46,
     "perHeadReal": 821.84,
     "yoyCash": 4.7,
     "yoyReal": 2,
     "population": 66627500,
     "pctGdp": 1.89
    },
    "2020-21": {
     "cash": 43916.8,
     "real": 53388.6,
     "perHead": 658.03,
     "perHeadReal": 799.95,
     "yoyCash": 2.6,
     "yoyReal": -2.5,
     "population": 66739900,
     "pctGdp": 2.08
    },
    "2021-22": {
     "cash": 45480.8,
     "real": 55158.1,
     "perHead": 679.04,
     "perHeadReal": 823.53,
     "yoyCash": 3.6,
     "yoyReal": 3.3,
     "population": 66978000,
     "pctGdp": 1.89
    },
    "2022-23": {
     "cash": 48100,
     "real": 54503.5,
     "perHead": 711.16,
     "perHeadReal": 805.83,
     "yoyCash": 5.8,
     "yoyReal": -1.2,
     "population": 67636100,
     "pctGdp": 1.83
    },
    "2023-24": {
     "cash": 53219.4,
     "real": 57290.2,
     "perHead": 776.63,
     "perHeadReal": 836.03,
     "yoyCash": 10.6,
     "yoyReal": 5.1,
     "population": 68526200,
     "pctGdp": 1.91
    },
    "2024-25": {
     "cash": 58686.3,
     "real": 60708.2,
     "perHead": 847.07,
     "perHeadReal": 876.26,
     "yoyCash": 10.3,
     "yoyReal": 6,
     "population": 69281400,
     "pctGdp": 2
    }
   },
   "sourceIds": [
    "obr-efo-pensions"
   ],
   "file": "https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/",
   "children": [
    "nhs-ew",
    "teachers-ew",
    "civil-service",
    "armed-forces",
    "police-ew",
    "scotland-nhs-teachers",
    "ni-executive",
    "fire-england",
    "scotland-police",
    "scotland-fire",
    "judicial"
   ],
   "note": "What the unfunded public service pension schemes the OBR names paid out: pensions, lump sums and payments to leavers. Smaller schemes (the Royal Mail Statutory Pension Scheme, the UK Atomic Energy Authority’s, the research councils’ and others) are in the OBR’s “other” line, published net only, and are not included. The funded Local Government Pension Scheme is shown separately."
  },
  "lgps-e0101": {
   "id": "lgps-e0101",
   "name": "Bath & North East Somerset",
   "level": "local",
   "code": "E06000022",
   "codeScheme": "ons",
   "nation": "E92000001",
   "years": {
    "2022-23": {
     "cash": 197.8,
     "real": 224.1,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": null,
     "yoyReal": null,
     "population": null
    },
    "2023-24": {
     "cash": 229.4,
     "real": 246.9,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": 16,
     "yoyReal": 10.2,
     "population": null
    },
    "2024-25": {
     "cash": 250.6,
     "real": 259.2,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": 9.2,
     "yoyReal": 5,
     "population": null
    }
   },
   "sourceIds": [
    "mhclg-sf3-funds"
   ],
   "file": "https://assets.publishing.service.gov.uk/media/6a0430828cc72d2f863ea84b/SF3_Consolidated_Data_2024-25_-_ecomms.csv",
   "children": [],
   "note": "Benefits paid from the fund. A fund covers the councils and other employers that belong to it, not only the council that runs it.",
   "notPublished": "SF3 gives each fund’s totals, not payments by employer or member. Each fund’s annual report lists its employers and their contribution rates."
  },
  "lgps-e0221": {
   "id": "lgps-e0221",
   "name": "Bedfordshire",
   "level": "local",
   "code": "E06000055",
   "codeScheme": "ons",
   "nation": "E92000001",
   "years": {
    "2022-23": {
     "cash": 112.2,
     "real": 127.1,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": null,
     "yoyReal": null,
     "population": null
    },
    "2023-24": {
     "cash": 126.1,
     "real": 135.7,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": 12.4,
     "yoyReal": 6.8,
     "population": null
    },
    "2024-25": {
     "cash": 143.1,
     "real": 148,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": 13.5,
     "yoyReal": 9.1,
     "population": null
    }
   },
   "sourceIds": [
    "mhclg-sf3-funds"
   ],
   "file": "https://assets.publishing.service.gov.uk/media/6a0430828cc72d2f863ea84b/SF3_Consolidated_Data_2024-25_-_ecomms.csv",
   "children": [],
   "note": "Benefits paid from the fund. Run by Bedford Borough Council. A fund covers the councils and other employers that belong to it, not only the council that runs it.",
   "notPublished": "SF3 gives each fund’s totals, not payments by employer or member. Each fund’s annual report lists its employers and their contribution rates."
  },
  "lgps-e0305": {
   "id": "lgps-e0305",
   "name": "Windsor & Maidenhead",
   "level": "local",
   "code": "E06000040",
   "codeScheme": "ons",
   "nation": "E92000001",
   "years": {
    "2022-23": {
     "cash": 124.6,
     "real": 141.2,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": null,
     "yoyReal": null,
     "population": null
    },
    "2023-24": {
     "cash": 138.9,
     "real": 149.5,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": 11.5,
     "yoyReal": 5.9,
     "population": null
    },
    "2024-25": {
     "cash": 155,
     "real": 160.3,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": 11.6,
     "yoyReal": 7.3,
     "population": null
    }
   },
   "sourceIds": [
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   "note": "Benefits paid from the fund. A fund covers the councils and other employers that belong to it, not only the council that runs it.",
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  },
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  },
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   "note": "Benefits paid from the fund. A fund covers the councils and other employers that belong to it, not only the council that runs it.",
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  },
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   "note": "Benefits paid from the fund. A fund covers the councils and other employers that belong to it, not only the council that runs it.",
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  },
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     "yoyCash": 12,
     "yoyReal": 7.7,
     "population": null
    }
   },
   "sourceIds": [
    "mhclg-sf3-funds"
   ],
   "file": "https://assets.publishing.service.gov.uk/media/6a0430828cc72d2f863ea84b/SF3_Consolidated_Data_2024-25_-_ecomms.csv",
   "children": [],
   "note": "Benefits paid from the fund. A fund covers the councils and other employers that belong to it, not only the council that runs it.",
   "notPublished": "SF3 gives each fund’s totals, not payments by employer or member. Each fund’s annual report lists its employers and their contribution rates."
  },
  "lgps-w7601": {
   "id": "lgps-w7601",
   "name": "Cardiff",
   "level": "local",
   "code": "W06000015",
   "codeScheme": "ons",
   "nation": "W92000004",
   "years": {
    "2022-23": {
     "cash": 94.4,
     "real": 107,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": null,
     "yoyReal": null,
     "population": null
    },
    "2023-24": {
     "cash": 108.6,
     "real": 116.9,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": 15,
     "yoyReal": 9.3,
     "population": null
    },
    "2024-25": {
     "cash": 121.4,
     "real": 125.6,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": 11.8,
     "yoyReal": 7.4,
     "population": null
    }
   },
   "sourceIds": [
    "mhclg-sf3-funds"
   ],
   "file": "https://assets.publishing.service.gov.uk/media/6a0430828cc72d2f863ea84b/SF3_Consolidated_Data_2024-25_-_ecomms.csv",
   "children": [],
   "note": "Benefits paid from the fund. A fund covers the councils and other employers that belong to it, not only the council that runs it.",
   "notPublished": "SF3 gives each fund’s totals, not payments by employer or member. Each fund’s annual report lists its employers and their contribution rates."
  },
  "lgps-w7702": {
   "id": "lgps-w7702",
   "name": "Swansea",
   "level": "local",
   "code": "W06000011",
   "codeScheme": "ons",
   "nation": "W92000004",
   "years": {
    "2022-23": {
     "cash": 94.4,
     "real": 107,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": null,
     "yoyReal": null,
     "population": null
    },
    "2023-24": {
     "cash": 107.9,
     "real": 116.2,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": 14.3,
     "yoyReal": 8.6,
     "population": null
    },
    "2024-25": {
     "cash": 120,
     "real": 124.1,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": 11.2,
     "yoyReal": 6.8,
     "population": null
    }
   },
   "sourceIds": [
    "mhclg-sf3-funds"
   ],
   "file": "https://assets.publishing.service.gov.uk/media/6a0430828cc72d2f863ea84b/SF3_Consolidated_Data_2024-25_-_ecomms.csv",
   "children": [],
   "note": "Benefits paid from the fund. A fund covers the councils and other employers that belong to it, not only the council that runs it.",
   "notPublished": "SF3 gives each fund’s totals, not payments by employer or member. Each fund’s annual report lists its employers and their contribution rates."
  },
  "lgps-g008": {
   "id": "lgps-g008",
   "name": "Environment Agency Active Pension Fund",
   "level": "local",
   "code": null,
   "codeScheme": "none",
   "nation": "E92000001",
   "years": {
    "2022-23": {
     "cash": 108.9,
     "real": 123.4,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": null,
     "yoyReal": null,
     "population": null
    },
    "2023-24": {
     "cash": 120.2,
     "real": 129.4,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": 10.4,
     "yoyReal": 4.9,
     "population": null
    },
    "2024-25": {
     "cash": 136.3,
     "real": 141,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": 13.4,
     "yoyReal": 9,
     "population": null
    }
   },
   "sourceIds": [
    "mhclg-sf3-funds"
   ],
   "file": "https://assets.publishing.service.gov.uk/media/6a0430828cc72d2f863ea84b/SF3_Consolidated_Data_2024-25_-_ecomms.csv",
   "children": [],
   "note": "Benefits paid from the fund. A fund covers the councils and other employers that belong to it, not only the council that runs it.",
   "notPublished": "SF3 gives each fund’s totals, not payments by employer or member. Each fund’s annual report lists its employers and their contribution rates."
  },
  "lgps-g008-1": {
   "id": "lgps-g008-1",
   "name": "Environment Agency Closed Pension Fund",
   "level": "local",
   "code": null,
   "codeScheme": "none",
   "nation": "E92000001",
   "years": {
    "2022-23": {
     "cash": 42.9,
     "real": 48.6,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": null,
     "yoyReal": null,
     "population": null
    },
    "2023-24": {
     "cash": 42,
     "real": 45.2,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": -2.1,
     "yoyReal": -7,
     "population": null
    },
    "2024-25": {
     "cash": 41.6,
     "real": 43,
     "perHead": null,
     "perHeadReal": null,
     "yoyCash": -1,
     "yoyReal": -4.8,
     "population": null
    }
   },
   "sourceIds": [
    "mhclg-sf3-funds"
   ],
   "file": "https://assets.publishing.service.gov.uk/media/6a0430828cc72d2f863ea84b/SF3_Consolidated_Data_2024-25_-_ecomms.csv",
   "children": [],
   "note": "Benefits paid from the fund. A fund covers the councils and other employers that belong to it, not only the council that runs it.",
   "notPublished": "SF3 gives each fund’s totals, not payments by employer or member. Each fund’s annual report lists its employers and their contribution rates."
  },
  "lgps": {
   "id": "lgps",
   "name": "Local Government Pension Scheme, England and Wales (funded)",
   "level": "body",
   "code": "K04000001",
   "codeScheme": "ons",
   "nation": "K04000001",
   "years": {
    "2012-13": {
     "cash": 8005.6,
     "real": 11576,
     "perHead": 141.5,
     "perHeadReal": 204.6,
     "yoyCash": null,
     "yoyReal": null,
     "population": 56577700
    },
    "2013-14": {
     "cash": 8387.6,
     "real": 11881.3,
     "perHead": 147.18,
     "perHeadReal": 208.48,
     "yoyCash": 4.8,
     "yoyReal": 2.6,
     "population": 56989800
    },
    "2014-15": {
     "cash": 8856.4,
     "real": 12370.5,
     "perHead": 154.17,
     "perHeadReal": 215.35,
     "yoyCash": 5.6,
     "yoyReal": 4.1,
     "population": 57444100
    },
    "2015-16": {
     "cash": 9241.1,
     "real": 12818.7,
     "perHead": 159.65,
     "perHeadReal": 221.47,
     "yoyCash": 4.3,
     "yoyReal": 3.6,
     "population": 57881400
    },
    "2016-17": {
     "cash": 9533.3,
     "real": 12964.2,
     "perHead": 163.34,
     "perHeadReal": 222.12,
     "yoyCash": 3.2,
     "yoyReal": 1.1,
     "population": 58366200
    },
    "2017-18": {
     "cash": 9814.3,
     "real": 13179.4,
     "perHead": 167.19,
     "perHeadReal": 224.52,
     "yoyCash": 2.9,
     "yoyReal": 1.7,
     "population": 58700900
    },
    "2018-19": {
     "cash": 10407.1,
     "real": 13664.1,
     "perHead": 176.37,
     "perHeadReal": 231.56,
     "yoyCash": 6,
     "yoyReal": 3.7,
     "population": 59008300
    },
    "2019-20": {
     "cash": 10919.2,
     "real": 13967.8,
     "perHead": 184.08,
     "perHeadReal": 235.47,
     "yoyCash": 4.9,
     "yoyReal": 2.2,
     "population": 59317800
    },
    "2020-21": {
     "cash": 11083,
     "real": 13473.3,
     "perHead": 186.49,
     "perHeadReal": 226.71,
     "yoyCash": 1.5,
     "yoyReal": -3.5,
     "population": 59430500
    },
    "2021-22": {
     "cash": 11540.5,
     "real": 13996.1,
     "perHead": 193.44,
     "perHeadReal": 234.6,
     "yoyCash": 4.1,
     "yoyReal": 3.9,
     "population": 59660500
    },
    "2022-23": {
     "cash": 12257.8,
     "real": 13889.7,
     "perHead": 203.35,
     "perHeadReal": 230.43,
     "yoyCash": 6.2,
     "yoyReal": -0.8,
     "population": 60278600
    },
    "2023-24": {
     "cash": 13720.3,
     "real": 14769.7,
     "perHead": 224.56,
     "perHeadReal": 241.73,
     "yoyCash": 11.9,
     "yoyReal": 6.3,
     "population": 61099800
    },
    "2024-25": {
     "cash": 15360.3,
     "real": 15889.5,
     "perHead": 248.52,
     "perHeadReal": 257.08,
     "yoyCash": 12,
     "yoyReal": 7.6,
     "population": 61806700
    }
   },
   "sourceIds": [
    "mhclg-sf3",
    "mhclg-sf3-funds"
   ],
   "file": "https://assets.publishing.service.gov.uk/media/6a0324ed4fb0713aa63ea7ca/Tables_1-6_-_England_and_Wales_24-25_-_ecomms.ods",
   "children": [
    "lgps-e4208",
    "lgps-e6905",
    "lgps-e6906",
    "lgps-e6904",
    "lgps-e6902",
    "lgps-e6903",
    "lgps-e2321",
    "lgps-e1721",
    "lgps-e1521",
    "lgps-e2221",
    "lgps-e6901",
    "lgps-e3021",
    "lgps-e0621",
    "lgps-e1121",
    "lgps-e3421",
    "lgps-e0101",
    "lgps-e1021",
    "lgps-e2421",
    "lgps-e1920",
    "lgps-e2001",
    "lgps-e3620",
    "lgps-e2620",
    "lgps-e0702",
    "lgps-w7404",
    "lgps-e1321",
    "lgps-e1221",
    "lgps-e1421",
    "lgps-e2721",
    "lgps-w7204",
    "lgps-e3820",
    "lgps-e0421",
    "lgps-e1821",
    "lgps-e0521",
    "lgps-e0305",
    "lgps-e3520",
    "lgps-e0221",
    "lgps-g008",
    "lgps-e3320",
    "lgps-e2520",
    "lgps-e2820",
    "lgps-e3921",
    "lgps-e3120",
    "lgps-e0920",
    "lgps-w7102",
    "lgps-e1620",
    "lgps-w7601",
    "lgps-w7702",
    "lgps-e3720",
    "lgps-e3221",
    "lgps-w7002",
    "lgps-e0820",
    "lgps-e5021",
    "lgps-w7320",
    "lgps-e5020",
    "lgps-e5019",
    "lgps-e5012",
    "lgps-e5013",
    "lgps-e5045",
    "lgps-e5015",
    "lgps-e5011",
    "lgps-e5017",
    "lgps-e5031",
    "lgps-e5035",
    "lgps-e5038",
    "lgps-e5022",
    "lgps-e5018",
    "lgps-e5036",
    "lgps-e5041",
    "lgps-e5010",
    "lgps-e5049",
    "lgps-e5037",
    "lgps-e5033",
    "lgps-e5042",
    "lgps-e5014",
    "lgps-e5030",
    "lgps-e5039",
    "lgps-e5040",
    "lgps-e5016",
    "lgps-e5046",
    "lgps-e5032",
    "lgps-e5043",
    "lgps-e5034",
    "lgps-e5048",
    "lgps-g008-1",
    "lgps-w7501",
    "lgps-e5044",
    "lgps-e2101"
   ],
   "note": "Benefits paid by the 87 funds. Unlike the schemes above, the LGPS is funded: contributions are invested and benefits are paid from the funds, not from the Exchequer. Councils’ employer contributions come out of their budgets, which taxpayers fund. Each fund’s figures are for the 3 years from 2022-23 to 2024-25."
  }
 },
 "measures": {
  "defs": [
   {
    "id": "lgps-primary-rate",
    "label": "Employers’ primary contribution rate",
    "unit": "%",
    "dp": 1,
    "direction": "neutral",
    "definition": "The rate the fund’s actuary set for employers to cover pensions being earned now, as a share of members’ pay, averaged across the fund’s employers (SF3). Deficit payments (“secondary contributions”) come on top. Set at each three-yearly valuation, so it moves in steps.",
    "comparable": true
   },
   {
    "id": "lgps-admin-per-member",
    "label": "Administration cost per member",
    "unit": "£",
    "dp": 2,
    "direction": "lower-better",
    "definition": "The fund’s administration expenses divided by all its members (contributing, deferred and pensioners). Investment management and governance costs are left out. Funds record costs in slightly different ways.",
    "comparable": true
   },
   {
    "id": "lgps-invest-cost-pct",
    "label": "Investment management costs, % of assets",
    "unit": "%",
    "dp": 2,
    "direction": "neutral",
    "definition": "Investment management expenses divided by the fund’s market value at the end of the year. Depends on the mix of assets (private equity and property cost more to manage than index funds) as well as on value for money.",
    "comparable": true
   },
   {
    "id": "lgps-assets-per-member",
    "label": "Assets per member",
    "unit": "£",
    "dp": 0,
    "direction": "neutral",
    "definition": "The market value of the fund at 31 March divided by all its members. Not a funding level: that needs the value of what is owed, which SF3 does not collect.",
    "comparable": true
   },
   {
    "id": "lgps-pensioners-per-100",
    "label": "Pensioners for every 100 contributing members",
    "unit": "",
    "dp": 0,
    "direction": "neutral",
    "definition": "Pensioners (including dependants) divided by contributing members, times 100: how mature the fund is.",
    "comparable": true
   },
   {
    "id": "lgps-members",
    "label": "Members",
    "unit": "people",
    "dp": 0,
    "direction": "neutral",
    "definition": "Contributing, deferred and pensioner members, and flexible retirees, at 31 March.",
    "comparable": false
   },
   {
    "id": "lgps-benefits",
    "label": "Benefits paid",
    "unit": "£ million",
    "dp": 1,
    "direction": "neutral",
    "definition": "Pensions, lump sums on retirement, optional lump sums, lump sums on death and other benefits paid from the fund in the year.",
    "comparable": false
   },
   {
    "id": "lgps-admin-staff",
    "label": "Pensions administration staff",
    "unit": "FTE",
    "dp": 1,
    "direction": "neutral",
    "definition": "Full-time equivalent staff in the administering authority working on pensions administration. Some funds share or buy in administration, so a low figure does not mean a small service.",
    "comparable": false
   }
  ],
  "byBody": {
   "E06000022": {
    "lgps-primary-rate": {
     "periods": {
      "2022-23": 18.6,
      "2023-24": 18.6,
      "2024-25": 18.6
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-admin-per-member": {
     "periods": {
      "2022-23": 25.97,
      "2023-24": 31.57,
      "2024-25": 35.07
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-invest-cost-pct": {
     "periods": {
      "2022-23": 0.37,
      "2023-24": 0.33,
      "2024-25": 0.39
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-assets-per-member": {
     "periods": {
      "2022-23": 43365,
      "2023-24": 46283,
      "2024-25": 44674
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-pensioners-per-100": {
     "periods": {
      "2022-23": 94.84,
      "2023-24": 95.46,
      "2024-25": 97.93
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-members": {
     "periods": {
      "2022-23": 124276,
      "2023-24": 125867,
      "2024-25": 129523
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-benefits": {
     "periods": {
      "2022-23": 197.8,
      "2023-24": 229.4,
      "2024-25": 250.6
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-admin-staff": {
     "periods": {
      "2022-23": 62.3,
      "2023-24": 86.8,
      "2024-25": 89
     },
     "sourceId": "mhclg-sf3-funds"
    }
   },
   "E06000055": {
    "lgps-primary-rate": {
     "periods": {
      "2022-23": 21.56,
      "2023-24": 19.6,
      "2024-25": 19.6
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-admin-per-member": {
     "periods": {
      "2022-23": 21.23,
      "2023-24": 29.29,
      "2024-25": 27.99
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-invest-cost-pct": {
     "periods": {
      "2022-23": 0.24,
      "2023-24": 0.59,
      "2024-25": 0.64
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-assets-per-member": {
     "periods": {
      "2022-23": 38669,
      "2023-24": 42829,
      "2024-25": 43941
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-pensioners-per-100": {
     "periods": {
      "2022-23": 87.88,
      "2023-24": 89.18,
      "2024-25": 92.26
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-members": {
     "periods": {
      "2022-23": 78298,
      "2023-24": 80979,
      "2024-25": 83168
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-benefits": {
     "periods": {
      "2022-23": 112.2,
      "2023-24": 126.1,
      "2024-25": 143.1
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-admin-staff": {
     "periods": {
      "2022-23": 25,
      "2023-24": 26.1,
      "2024-25": 28.8
     },
     "sourceId": "mhclg-sf3-funds"
    }
   },
   "E06000040": {
    "lgps-primary-rate": {
     "periods": {
      "2022-23": 15.74,
      "2023-24": 17.34,
      "2024-25": 16.94
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-admin-per-member": {
     "periods": {
      "2022-23": 27.32,
      "2023-24": 31.51,
      "2024-25": 29.54
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-invest-cost-pct": {
     "periods": {
      "2022-23": 1.12,
      "2023-24": 1.1,
      "2024-25": 1
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-assets-per-member": {
     "periods": {
      "2022-23": 34944,
      "2023-24": 37953,
      "2024-25": 37658
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-pensioners-per-100": {
     "periods": {
      "2022-23": 79.25,
      "2023-24": 79.43,
      "2024-25": 78.55
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-members": {
     "periods": {
      "2022-23": 78887,
      "2023-24": 79911,
      "2024-25": 82780
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-benefits": {
     "periods": {
      "2022-23": 124.6,
      "2023-24": 138.9,
      "2024-25": 155
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-admin-staff": {
     "periods": {
      "2022-23": 20.2,
      "2023-24": 19.5,
      "2024-25": 23.3
     },
     "sourceId": "mhclg-sf3-funds"
    }
   },
   "E06000060": {
    "lgps-primary-rate": {
     "periods": {
      "2022-23": 18.2,
      "2023-24": 19.7,
      "2024-25": 19.7
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-admin-per-member": {
     "periods": {
      "2022-23": 34.23,
      "2023-24": 36.35,
      "2024-25": 33.15
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-invest-cost-pct": {
     "periods": {
      "2022-23": 0.49,
      "2023-24": 0.71,
      "2024-25": 0.67
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-assets-per-member": {
     "periods": {
      "2022-23": 45870,
      "2023-24": 49779,
      "2024-25": 50863
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-pensioners-per-100": {
     "periods": {
      "2022-23": 90.49,
      "2023-24": 90.09,
      "2024-25": 93.28
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-members": {
     "periods": {
      "2022-23": 81575,
      "2023-24": 83655,
      "2024-25": 84755
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      "2023-24": 98.66,
      "2022-23": 97.55
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-members": {
     "periods": {
      "2024-25": 6445328,
      "2023-24": 6326489,
      "2022-23": 6163092
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-benefits": {
     "periods": {
      "2024-25": 14385.6,
      "2023-24": 12848.6,
      "2022-23": 11492.3
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-admin-staff": {
     "periods": {
      "2024-25": 2315.4,
      "2023-24": 2200.6,
      "2022-23": 2059.7
     },
     "sourceId": "mhclg-sf3-funds"
    }
   },
   "W92000004": {
    "lgps-admin-per-member": {
     "periods": {
      "2024-25": 40.64,
      "2023-24": 36.26,
      "2022-23": 33.3
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-invest-cost-pct": {
     "periods": {
      "2024-25": 0.43,
      "2023-24": 0.41,
      "2022-23": 0.38
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-assets-per-member": {
     "periods": {
      "2024-25": 62415,
      "2023-24": 60669,
      "2022-23": 55454
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-pensioners-per-100": {
     "periods": {
      "2024-25": 85.63,
      "2023-24": 80.29,
      "2022-23": 78.59
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-members": {
     "periods": {
      "2024-25": 414792,
      "2023-24": 413455,
      "2022-23": 406445
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-benefits": {
     "periods": {
      "2024-25": 974.7,
      "2023-24": 871.6,
      "2022-23": 765.5
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-admin-staff": {
     "periods": {
      "2024-25": 197.1,
      "2023-24": 188.8,
      "2022-23": 189.9
     },
     "sourceId": "mhclg-sf3-funds"
    }
   },
   "K04000001": {
    "lgps-admin-per-member": {
     "periods": {
      "2024-25": 33,
      "2023-24": 29.76,
      "2022-23": 27.17
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-invest-cost-pct": {
     "periods": {
      "2024-25": 0.49,
      "2023-24": 0.47,
      "2022-23": 0.49
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-assets-per-member": {
     "periods": {
      "2024-25": 58646,
      "2023-24": 58093,
      "2022-23": 54674
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-pensioners-per-100": {
     "periods": {
      "2024-25": 100.54,
      "2023-24": 97.36,
      "2022-23": 96.17
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-members": {
     "periods": {
      "2024-25": 6860120,
      "2023-24": 6739944,
      "2022-23": 6569537
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-benefits": {
     "periods": {
      "2024-25": 15360.3,
      "2023-24": 13720.3,
      "2022-23": 12257.8
     },
     "sourceId": "mhclg-sf3-funds"
    },
    "lgps-admin-staff": {
     "periods": {
      "2024-25": 2512.5,
      "2023-24": 2389.4,
      "2022-23": 2249.6
     },
     "sourceId": "mhclg-sf3-funds"
    }
   }
  },
  "groups": [
   {
    "id": "E92000001",
    "name": "England",
    "members": [
     "E06000022",
     "E06000055",
     "E06000040",
     "E06000060",
     "E10000003",
     "E06000050",
     "E06000002",
     "E06000052",
     "E06000064",
     "E10000007",
     "E10000008",
     "E06000059",
     "E06000047",
     "E10000011",
     "E10000012",
     "E10000013",
     "E10000014",
     "E10000034",
     "E10000015",
     "E06000011",
     "E06000046",
     "E10000016",
     "E10000017",
     "E10000018",
     "E10000019",
     "E10000020",
     "E06000065",
     "E10000021",
     "E10000024",
     "E10000025",
     "E06000051",
     "E06000066",
     "E10000028",
     "E10000029",
     "E10000030",
     "E10000031",
     "E10000032",
     "E06000054",
     "E08000008",
     "E09000001",
     "E09000007",
     "E09000011",
     "E09000012",
     "E09000013",
     "E09000019",
     "E09000020",
     "E09000022",
     "E09000023",
     "E09000028",
     "E09000030",
     "E09000032",
     "E09000033",
     "E09000002",
     "E09000003",
     "E09000004",
     "E09000005",
     "E09000006",
     "E09000008",
     "E09000009",
     "E09000010",
     "E09000014",
     "E09000015",
     "E09000016",
     "E09000017",
     "E09000018",
     "E09000021",
     "E09000024",
     "E09000025",
     "E09000026",
     "E09000029",
     "E09000031",
     "E6901",
     "E08000015",
     "E6903",
     "E08000023",
     "E08000031",
     "E08000032",
     "G008",
     "G008-1"
    ],
    "how": "Worked out over the funds’ combined totals (all administration costs over all members, and so on), not as an average of the funds’ own rates. The employers’ primary rate has no group figure: SF3 does not give the pay it is a share of.",
    "kind": "national"
   },
   {
    "id": "W92000004",
    "name": "Wales",
    "members": [
     "W06000005",
     "W06000010",
     "W06000020",
     "W06000002",
     "W06000016",
     "W06000023",
     "W06000015",
     "W06000011"
    ],
    "how": "Worked out over the funds’ combined totals (all administration costs over all members, and so on), not as an average of the funds’ own rates. The employers’ primary rate has no group figure: SF3 does not give the pay it is a share of.",
    "kind": "national"
   },
   {
    "id": "K04000001",
    "name": "England and Wales",
    "members": [
     "E06000022",
     "E06000055",
     "E06000040",
     "E06000060",
     "E10000003",
     "E06000050",
     "E06000002",
     "E06000052",
     "E06000064",
     "E10000007",
     "E10000008",
     "E06000059",
     "E06000047",
     "E10000011",
     "E10000012",
     "E10000013",
     "E10000014",
     "E10000034",
     "E10000015",
     "E06000011",
     "E06000046",
     "E10000016",
     "E10000017",
     "E10000018",
     "E10000019",
     "E10000020",
     "E06000065",
     "E10000021",
     "E10000024",
     "E10000025",
     "E06000051",
     "E06000066",
     "E10000028",
     "E10000029",
     "E10000030",
     "E10000031",
     "E10000032",
     "E06000054",
     "E08000008",
     "E09000001",
     "E09000007",
     "E09000011",
     "E09000012",
     "E09000013",
     "E09000019",
     "E09000020",
     "E09000022",
     "E09000023",
     "E09000028",
     "E09000030",
     "E09000032",
     "E09000033",
     "E09000002",
     "E09000003",
     "E09000004",
     "E09000005",
     "E09000006",
     "E09000008",
     "E09000009",
     "E09000010",
     "E09000014",
     "E09000015",
     "E09000016",
     "E09000017",
     "E09000018",
     "E09000021",
     "E09000024",
     "E09000025",
     "E09000026",
     "E09000029",
     "E09000031",
     "E6901",
     "E08000015",
     "E6903",
     "E08000023",
     "E08000031",
     "E08000032",
     "G008",
     "G008-1",
     "W06000005",
     "W06000010",
     "W06000020",
     "W06000002",
     "W06000016",
     "W06000023",
     "W06000015",
     "W06000011"
    ],
    "how": "Worked out over the funds’ combined totals (all administration costs over all members, and so on), not as an average of the funds’ own rates. The employers’ primary rate has no group figure: SF3 does not give the pay it is a share of.",
    "kind": "national"
   }
  ]
 },
 "levelNotes": {
  "nation": "Pension schemes are not organised by nation: the NHS, teachers’ and police schemes cover England and Wales, the civil service scheme Great Britain and the armed forces and judges’ schemes the UK. Scotland’s and Northern Ireland’s own NHS, teachers’, police and fire schemes appear as bodies with their nation. There is no total for England or for Wales on its own.",
  "local": "The unfunded schemes are paid centrally and publish nothing by area. Police and fire pension accounts sit in each force’s and fire authority’s accounts and are not collected. The funded Local Government Pension Scheme is published by fund and shown separately.",
  "category": "The schemes’ accounts split benefits into pensions and lump sums, shown in the table of scheme accounts for the latest year; there is no longer run."
 },
 "breaks": [
  {
   "year": "2015-16",
   "note": "Before 2015-16 the OBR published these figures to the nearest £0.1 billion. The reformed career-average schemes opened in April 2015 (April 2014 for the LGPS in England and Wales)."
  },
  {
   "year": "2018-19",
   "note": "The Judicial Pension Scheme is named from 2018-19 (in the OBR’s “other” line before)."
  },
  {
   "year": "2019-20",
   "note": "Employer contribution rates rose sharply in April 2019 after the 2016 valuations (NHS from 14.38% to 20.68% of pay; teachers from 16.48% to 23.68%), with departments compensated for most of the cost. Contributions jump and the net cost falls."
  },
  {
   "year": "2022-23",
   "note": "All active members moved into the reformed schemes in April 2022 (the McCloud remedy for age discrimination in the 2015 reforms)."
  },
  {
   "year": "2024-25",
   "note": "Employer rates rose again in April 2024 after the 2020 valuations. From 2024-25 the OBR names the Scottish police and firefighters’ schemes (about £0.75 billion paid out), which were in its “other” line before, so the UK total gains them from that year."
  }
 ],
 "sources": [
  {
   "id": "obr-efo-pensions",
   "name": "Economic and fiscal outlook, March 2026: detailed forecast tables, expenditure (breakdown of public service pension schemes expenditure and receipts), with 19 earlier editions for past years",
   "publisher": "Office for Budget Responsibility",
   "url": "https://obr.uk/efo/economic-and-fiscal-outlook-march-2026/",
   "file": "https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/",
   "published": "2026-03-03",
   "edition": "March 2026",
   "licence": "ogl-3"
  },
  {
   "id": "mhclg-sf3",
   "name": "Local government pension scheme funds for England and Wales, 2024-25 (SF3): tables 1, 2 and 4, with earlier editions back to 2016-17",
   "publisher": "Ministry of Housing, Communities and Local Government",
   "url": "https://www.gov.uk/government/collections/local-government-pension-scheme",
   "file": "https://assets.publishing.service.gov.uk/media/6a0324ed4fb0713aa63ea7ca/Tables_1-6_-_England_and_Wales_24-25_-_ecomms.ods",
   "published": "2025-10-22",
   "edition": "2024-25",
   "licence": "ogl-3"
  },
  {
   "id": "mhclg-sf3-funds",
   "name": "Local government pension scheme funds: consolidated data by fund, 2022-23, 2023-24, 2024-25",
   "publisher": "Ministry of Housing, Communities and Local Government",
   "url": "https://www.gov.uk/government/statistics/local-government-pension-scheme-funds-for-england-and-wales-2024-to-2025",
   "file": "https://assets.publishing.service.gov.uk/media/6a0430828cc72d2f863ea84b/SF3_Consolidated_Data_2024-25_-_ecomms.csv",
   "published": "2025-10-22",
   "edition": "2024-25",
   "licence": "ogl-3"
  },
  {
   "id": "hmt-wga",
   "name": "Whole of Government Accounts, 2009-10 to 2024-25: public sector pensions note",
   "publisher": "HM Treasury",
   "url": "https://www.gov.uk/government/collections/whole-of-government-accounts",
   "file": "https://assets.publishing.service.gov.uk/media/6a326e66c6e94f095f3ef936/HMT_Whole_of_Gov_Accounts_2024-25_Web_Accessible.pdf",
   "published": "2026-06-18",
   "edition": "WGA 2024-25",
   "licence": "ogl-3",
   "route": "Read from the PDF accounts and kept by hand in config/manual.json"
  },
  {
   "id": "scheme-accounts",
   "name": "Annual report and accounts of the NHS Pension Scheme, the Teachers’ Pension Scheme, Civil Superannuation and the Armed Forces Pension Scheme",
   "publisher": "NHS Business Services Authority, Department for Education, Cabinet Office and Ministry of Defence",
   "url": "https://www.gov.uk/search/all?keywords=pension+scheme+annual+report+and+accounts",
   "file": "https://assets.publishing.service.gov.uk/media/6a5746026d6d5c7e2845c97d/nhs-pension-scheme-annual-report-and-accounts-2025-to-2026.pdf",
   "published": "2026-07-15",
   "edition": "nhs-ew 2025-26, teachers-ew 2025-26, civil-service 2024-25, armed-forces 2025-26",
   "licence": "ogl-3",
   "route": "Read from the PDF accounts and kept by hand in config/manual.json"
  },
  {
   "id": "hmt-pesa-1-1",
   "name": "PESA 2026: table 1.1, total managed expenditure (\"Net public service pensions\"), with PESA 2021 and PESA 2016 for earlier years",
   "publisher": "HM Treasury",
   "url": "https://www.gov.uk/government/statistics/public-expenditure-statistical-analyses-2026",
   "file": "https://assets.publishing.service.gov.uk/media/6a57728b822fbe6b8245c9a1/PESA_2026_CP_Chapter_1_tables.xlsx",
   "published": "2026-07-16",
   "edition": "PESA 2026",
   "licence": "ogl-3"
  },
  {
   "id": "obr-frs-july-2026",
   "name": "Fiscal risks and sustainability, July 2026",
   "publisher": "Office for Budget Responsibility",
   "url": "https://obr.uk/frs/fiscal-risks-and-sustainability-july-2026/",
   "file": null,
   "published": "2026-07-07",
   "edition": "July 2026",
   "licence": "ogl-3"
  },
  {
   "id": "hmt-pesa-5-2",
   "name": "PESA 2026: table 5.2, public debt transactions",
   "publisher": "HM Treasury",
   "url": "https://www.gov.uk/government/statistics/public-expenditure-statistical-analyses-2026",
   "file": "https://assets.publishing.service.gov.uk/media/6a5772f59e63154454413701/PESA_2026_CP_Chapter_5_tables.xlsx",
   "published": "2026-07-16",
   "edition": "PESA 2026",
   "licence": "ogl-3"
  },
  {
   "id": "hmt-deflators",
   "name": "GDP deflators at market prices, and money GDP",
   "publisher": "HM Treasury",
   "url": "https://www.gov.uk/government/collections/gdp-deflators-at-market-prices-and-money-gdp",
   "licence": "ogl-3"
  },
  {
   "id": "ons-population",
   "name": "Population estimates (UK and nations time series; local authorities on Nomis)",
   "publisher": "Office for National Statistics",
   "url": "https://www.ons.gov.uk/peoplepopulationandcommunity/populationandmigration/populationestimates",
   "published": null,
   "edition": "mid-2025",
   "licence": "ogl-3"
  }
 ],
 "notes": [
  "Money is £ million, cash as published, with real terms in the dataset’s price base (HM Treasury GDP deflator). Liabilities are £ billion at 31 March.",
  "The UK total is what the unfunded schemes the OBR names paid out: pensions, lump sums and payments to leavers. Contributions and the net cost (paid out less received) are worked out here from the OBR’s figures for the same schemes.",
  "Each year’s scheme figures come from the newest Economic and fiscal outlook that has that year as outturn, so they reflect revisions; the edition is recorded per year.",
  "The funded Local Government Pension Scheme is kept apart from the unfunded schemes and never added to them.",
  "The liability is an accounting valuation and swings with the discount rate used to value the promises; it is not what the schemes cost in a year."
 ],
 "extra": {
  "obr": {
   "edition": "March 2026",
   "published": "2026-03-03",
   "page": "https://obr.uk/efo/economic-and-fiscal-outlook-march-2026/",
   "file": "https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/",
   "editionsRead": 20
  },
  "schemes": [
   {
    "id": "nhs-ew",
    "name": "NHS Pension Scheme (England and Wales)",
    "short": "NHS",
    "covers": "England and Wales",
    "years": {
     "2024-25": {
      "expenditure": 18158,
      "receipts": 24621,
      "employer": 17290,
      "employee": 7149,
      "other": 182,
      "net": -6463,
      "from": "March 2026"
     },
     "2023-24": {
      "expenditure": 16115,
      "receipts": 20397,
      "employer": 13725,
      "employee": 6489,
      "other": 183,
      "net": -4282,
      "from": "March 2025"
     },
     "2021-22": {
      "expenditure": 13255,
      "receipts": 17591,
      "employer": 11704,
      "employee": 5650,
      "other": 237,
      "net": -4336,
      "from": "March 2024"
     },
     "2022-23": {
      "expenditure": 14084,
      "receipts": 18633,
      "employer": 12503,
      "employee": 5948,
      "other": 182,
      "net": -4549,
      "from": "March 2024"
     },
     "2020-21": {
      "expenditure": 12611.9,
      "receipts": 16335,
      "employer": 10961,
      "employee": 5161,
      "other": 213,
      "net": -3723.1,
      "from": "March 2022"
     },
     "2019-20": {
      "expenditure": 12039,
      "receipts": 15087,
      "employer": 10144,
      "employee": 4777,
      "other": 166,
      "net": -3048,
      "from": "March 2021"
     },
     "2018-19": {
      "expenditure": 11200,
      "receipts": 11288,
      "employer": 6661,
      "employee": 4466,
      "other": 161,
      "net": -88,
      "from": "March 2020"
     },
     "2017-18": {
      "expenditure": 10421,
      "receipts": 10813,
      "employer": 6370,
      "employee": 4261,
      "other": 182,
      "net": -392,
      "from": "March 2019"
     },
     "2016-17": {
      "expenditure": 10071,
      "receipts": 10535,
      "employer": 6190,
      "employee": 4099,
      "other": 246,
      "net": -464,
      "from": "March 2018"
     },
     "2015-16": {
      "expenditure": 9840,
      "receipts": 10331,
      "employer": 6032,
      "employee": 4006,
      "other": 293,
      "net": -491,
      "from": "March 2017"
     },
     "2014-15": {
      "expenditure": 9500,
      "receipts": 10000,
      "employer": 5800,
      "employee": 3900,
      "other": 300,
      "net": -500,
      "from": "March 2016"
     },
     "2013-14": {
      "expenditure": 8700,
      "receipts": 9800,
      "employer": 5700,
      "employee": 3700,
      "other": 300,
      "net": -1100,
      "from": "March 2015"
     },
     "2012-13": {
      "expenditure": 8000,
      "receipts": 9200,
      "employer": 5500,
      "employee": 3100,
      "other": 600,
      "net": -1200,
      "from": "March 2014"
     }
    },
    "forecast": {
     "2025-26": {
      "expenditure": 19072.8,
      "receipts": 26432.9,
      "employer": 18178.3,
      "employee": 7516.5,
      "other": 738.1,
      "net": -7360.2
     },
     "2026-27": {
      "expenditure": 18191.1,
      "receipts": 27171.1,
      "employer": 18399.1,
      "employee": 7608.5,
      "other": 1163.6,
      "net": -8980.1
     },
     "2027-28": {
      "expenditure": 18728.6,
      "receipts": 27976.8,
      "employer": 18883.9,
      "employee": 7808.2,
      "other": 1284.6,
      "net": -9248.1
     },
     "2028-29": {
      "expenditure": 19204.2,
      "receipts": 28878.1,
      "employer": 19391.1,
      "employee": 8018.5,
      "other": 1468.5,
      "net": -9673.9
     },
     "2029-30": {
      "expenditure": 19870.9,
      "receipts": 29532.1,
      "employer": 19880.3,
      "employee": 8220.5,
      "other": 1431.3,
      "net": -9661.2
     },
     "2030-31": {
      "expenditure": 20442.7,
      "receipts": 30487.1,
      "employer": 20371.9,
      "employee": 8424,
      "other": 1691.2,
      "net": -10044.4
     }
    },
    "coveredPct": 135.6,
    "accounts": {
     "id": "nhs-ew",
     "year": "2025-26",
     "active": 1909142,
     "deferred": 864417,
     "pensioners": 1253762,
     "countsAt": "31 March 2026",
     "benefitsPaidM": 18451.6,
     "employerM": 18426.9,
     "employeeM": 7671.4,
     "liabilityBn": 443.9,
     "liabilityPrevBn": 457.2,
     "employerRate": "23.7% of pensionable pay",
     "memberRate": null,
     "cash": "Contributions exceeded benefits: the scheme returns its £7.4bn surplus cash to HM Treasury.",
     "sourceName": "NHS Business Services Authority: NHS Pension Scheme annual report and accounts 2025 to 2026 (membership statistics; notes 3, 17.4 and 17.5)",
     "sourceUrl": "https://assets.publishing.service.gov.uk/media/6a5746026d6d5c7e2845c97d/nhs-pension-scheme-annual-report-and-accounts-2025-to-2026.pdf",
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   },
   {
    "id": "teachers-ew",
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    "short": "Teachers",
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      "expenditure": 12801,
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      "employer": 8710,
      "employee": 2890,
      "other": 41,
      "net": 1160,
      "from": "March 2026"
     },
     "2023-24": {
      "expenditure": 11810,
      "receipts": 9761,
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      "employee": 2767,
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      "employee": 2535,
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      "employee": 2640,
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      "from": "March 2024"
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      "expenditure": 10371,
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      "employer": 6164,
      "employee": 2468,
      "other": 42,
      "net": 1697,
      "from": "March 2022"
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      "expenditure": 10255,
      "receipts": 7514,
      "employer": 5098,
      "employee": 2389,
      "other": 27,
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      "from": "March 2021"
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      "receipts": 6394,
      "employer": 4042,
      "employee": 2325,
      "other": 27,
      "net": 3551,
      "from": "March 2020"
     },
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      "receipts": 6314,
      "employer": 3982,
      "employee": 2306.6,
      "other": 25.4,
      "net": 3392,
      "from": "March 2019"
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      "expenditure": 9602,
      "receipts": 6297,
      "employer": 3957,
      "employee": 2287,
      "other": 53,
      "net": 3305,
      "from": "March 2018"
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      "expenditure": 9508,
      "receipts": 5975,
      "employer": 3654,
      "employee": 2264,
      "other": 57,
      "net": 3533,
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      "receipts": 5700,
      "employer": 3400,
      "employee": 2300,
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      "net": 3600,
      "from": "March 2016"
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      "receipts": 5500,
      "employer": 3300,
      "employee": 2100,
      "other": 100,
      "net": 3300,
      "from": "March 2015"
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     "2012-13": {
      "expenditure": 8400,
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      "employer": 3300,
      "employee": 1800,
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      "expenditure": 13577.2,
      "receipts": 12613,
      "employer": 9365.1,
      "employee": 3159.2,
      "other": 88.8,
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      "receipts": 12994,
      "employer": 9540,
      "employee": 3247.5,
      "other": 206.4,
      "net": 597.9
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      "expenditure": 13908.4,
      "receipts": 13336.2,
      "employer": 9743.9,
      "employee": 3275.2,
      "other": 317.1,
      "net": 572.2
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      "expenditure": 14041.9,
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      "employer": 9888.2,
      "employee": 3319,
      "other": 564,
      "net": 270.8
     },
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      "receipts": 14089.9,
      "employer": 10084.3,
      "employee": 3385,
      "other": 620.7,
      "net": 110.6
     },
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      "expenditure": 14411.6,
      "receipts": 14550.2,
      "employer": 10223.2,
      "employee": 3431.9,
      "other": 895.2,
      "net": -138.6
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     "countsAt": "31 March 2026 for pensioners and 31 March 2025 for other members (reported a year in arrears)",
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     "employeeM": 3131,
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     "memberRate": "9.7% of pensionable pay on average",
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     "sourceName": "Department for Education: Teachers’ Pension Scheme annual report and accounts 2025 to 2026 (notes 2, 15.4 and 15.5; annex A)",
     "sourceUrl": "https://assets.publishing.service.gov.uk/media/6a54b319a4890e65cce64d83/Teachers_pension_scheme_annual_accounts_2025_to_2026.pdf",
     "published": "2026-07-14",
     "lastVerified": "2026-09-24"
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   },
   {
    "id": "civil-service",
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    "short": "Civil Service",
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      "expenditure": 8742,
      "receipts": 8038,
      "employer": 6584,
      "employee": 1300,
      "other": 154,
      "net": 704,
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      "receipts": 7052,
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      "employee": 1183,
      "other": 142,
      "net": 1235,
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     "2021-22": {
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      "employer": 4877,
      "employee": 1026,
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      "net": 784,
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      "employee": 1031,
      "other": 213.6,
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      "employee": 934.7,
      "other": 111.5,
      "net": 1139.1,
      "from": "March 2022"
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     "2019-20": {
      "expenditure": 6543.1,
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      "employer": 4164.9,
      "employee": 877,
      "other": 32.5,
      "net": 1468.6,
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      "expenditure": 6255.9,
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      "employee": 817,
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      "net": 2365,
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      "employee": 785.4,
      "other": 41.2,
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      "employee": 717.9,
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      "net": 2274.5,
      "from": "March 2018"
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      "employee": 746.1,
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      "net": 2379.9,
      "from": "March 2017"
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      "receipts": 3400,
      "employer": 2500,
      "employee": 800,
      "other": 100,
      "net": 2300,
      "from": "March 2016"
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     "2013-14": {
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      "employer": 2500,
      "employee": 700,
      "other": 200,
      "net": 2200,
      "from": "March 2015"
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      "employee": 500,
      "other": 200,
      "net": 2100,
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    "forecast": {
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      "expenditure": 9706.5,
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      "employer": 6870.7,
      "employee": 1328,
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      "employee": 1344.4,
      "other": 523.1,
      "net": 335.3
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      "receipts": 9085.9,
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      "employee": 1379.9,
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      "net": 144.2
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      "employee": 1416.4,
      "other": 632.8,
      "net": -34.8
     },
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      "employee": 1452.7,
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      "employee": 1488.2,
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      "net": -141.5
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     "memberRate": "4.6% to 8.1% of pensionable pay, by pay",
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     "sourceName": "Cabinet Office: Civil Superannuation annual report and accounts 2024 to 2025 (membership statistics; notes 5 and 19.5)",
     "sourceUrl": "https://assets.publishing.service.gov.uk/media/6943cf1136f089d38be1f2ad/CSPS_accounts_2024-25_for_laying_2.pdf",
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    "short": "Armed Forces",
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      "expenditure": 6301,
      "receipts": 4999,
      "employer": 4999,
      "employee": null,
      "other": 0,
      "net": 1302,
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     "2023-24": {
      "expenditure": 5838,
      "receipts": 4262,
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      "employee": null,
      "other": 1,
      "net": 1576,
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      "expenditure": 5059,
      "receipts": 4000,
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      "employee": null,
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      "net": 1059,
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      "receipts": 4244.6,
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      "employee": null,
      "other": 0,
      "net": 985,
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      "employee": null,
      "other": 59,
      "net": 1002,
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      "employer": 2967,
      "employee": null,
      "other": 2,
      "net": 1721,
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      "employee": null,
      "other": 1.4,
      "net": 1643,
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      "employee": null,
      "other": 2.1,
      "net": 1463.9,
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      "net": 1332.9,
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      "net": 2600,
      "from": "March 2016"
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      "expenditure": 4200,
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      "other": 0,
      "net": 2300,
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      "other": 0,
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    "forecast": {
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      "expenditure": 6676.4,
      "receipts": 5374.1,
      "employer": 5165.2,
      "employee": null,
      "other": 208.9,
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      "expenditure": 7097.5,
      "receipts": 5527.4,
      "employer": 5202.4,
      "employee": null,
      "other": 325,
      "net": 1570.1
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      "expenditure": 7266.4,
      "receipts": 5693.3,
      "employer": 5352.2,
      "employee": null,
      "other": 341.1,
      "net": 1573.1
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      "receipts": 5877.6,
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      "employee": null,
      "other": 367.5,
      "net": 1552.7
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      "employee": null,
      "other": 340.1,
      "net": 1612.6
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      "expenditure": 7826.3,
      "receipts": 6209.7,
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      "employee": null,
      "other": 363.1,
      "net": 1616.6
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      "receipts": 2190.5,
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      "net": 1864.7,
      "from": "March 2021"
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      "receipts": 1681,
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      "net": 2124.8,
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      "net": 1626.5,
      "from": "March 2018"
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      "employee": 612.2,
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      "net": 1755.9,
      "from": "March 2017"
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      "receipts": 1800,
      "employer": 1100,
      "employee": 600,
      "other": 100,
      "net": 1500,
      "from": "March 2016"
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     "2013-14": {
      "expenditure": 3100,
      "receipts": 1800,
      "employer": 1100,
      "employee": 600,
      "other": 100,
      "net": 1300,
      "from": "March 2015"
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      "expenditure": 5570.8,
      "receipts": 3844.6,
      "employer": 2282,
      "employee": 866,
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      "expenditure": 5746.4,
      "receipts": 3959.3,
      "employer": 2327,
      "employee": 882,
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     "2029-30": {
      "expenditure": 5939,
      "receipts": 4051.6,
      "employer": 2370,
      "employee": 898,
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     "2030-31": {
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    "coveredPct": 61.4,
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    "short": "Fire",
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      "net": 622,
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      "employee": 116,
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      "employer": 263,
      "employee": 117,
      "other": 31,
      "net": 513,
      "from": "March 2024"
     },
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      "expenditure": 989,
      "receipts": 381,
      "employer": 255,
      "employee": 114,
      "other": 12,
      "net": 608,
      "from": "March 2022"
     },
     "2019-20": {
      "expenditure": 902,
      "receipts": 381,
      "employer": 260,
      "employee": 115,
      "other": 6,
      "net": 521,
      "from": "March 2021"
     },
     "2018-19": {
      "expenditure": 851,
      "receipts": 253,
      "employer": 134.8,
      "employee": 112.6,
      "other": 5.6,
      "net": 597.9,
      "from": "March 2020"
     },
     "2017-18": {
      "expenditure": 803.3,
      "receipts": 255,
      "employer": 137.5,
      "employee": 111.2,
      "other": 6.3,
      "net": 548.3,
      "from": "March 2019"
     },
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      "expenditure": 818.2,
      "receipts": 282.9,
      "employer": 144,
      "employee": 114.6,
      "other": 24.3,
      "net": 535.3,
      "from": "March 2018"
     },
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      "expenditure": 800.7,
      "receipts": 289.2,
      "employer": 152.4,
      "employee": 126.4,
      "other": 10.5,
      "net": 511.5,
      "from": "March 2017"
     },
     "2014-15": {
      "expenditure": 700,
      "receipts": 300,
      "employer": 200,
      "employee": 100,
      "other": 0,
      "net": 400,
      "from": "March 2016"
     },
     "2013-14": {
      "expenditure": 700,
      "receipts": 300,
      "employer": 200,
      "employee": 100,
      "other": 0,
      "net": 400,
      "from": "March 2015"
     },
     "2012-13": {
      "expenditure": 700,
      "receipts": 300,
      "employer": 200,
      "employee": 100,
      "other": 0,
      "net": 400,
      "from": "March 2014"
     }
    },
    "forecast": {
     "2025-26": {
      "expenditure": 1614,
      "receipts": 755.4,
      "employer": 402,
      "employee": 142,
      "other": 211.4,
      "net": 858.6
     },
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      "expenditure": 1223.1,
      "receipts": 700.7,
      "employer": 409,
      "employee": 145,
      "other": 146.7,
      "net": 522.3
     },
     "2027-28": {
      "expenditure": 1265.5,
      "receipts": 712.2,
      "employer": 416,
      "employee": 147,
      "other": 149.2,
      "net": 553.3
     },
     "2028-29": {
      "expenditure": 1289.6,
      "receipts": 736.8,
      "employer": 423,
      "employee": 150,
      "other": 163.8,
      "net": 552.8
     },
     "2029-30": {
      "expenditure": 1305.7,
      "receipts": 751.5,
      "employer": 432,
      "employee": 153,
      "other": 166.5,
      "net": 554.2
     },
     "2030-31": {
      "expenditure": 1334.8,
      "receipts": 771.4,
      "employer": 441,
      "employee": 156,
      "other": 174.4,
      "net": 563.4
     }
    },
    "coveredPct": 49.5,
    "accounts": null
   },
   {
    "id": "scotland-nhs-teachers",
    "name": "NHS and teachers’ pension schemes in Scotland",
    "short": "Scotland: NHS and teachers",
    "covers": "Scotland",
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      "expenditure": 3558.6,
      "receipts": 3972.6,
      "employer": 2750.6,
      "employee": 1143,
      "other": 79,
      "net": -414,
      "from": "March 2026"
     },
     "2023-24": {
      "expenditure": 3454,
      "receipts": 3441,
      "employer": 2342,
      "employee": 1045,
      "other": 54,
      "net": 13,
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     },
     "2021-22": {
      "expenditure": 2814.7,
      "receipts": 2995.9,
      "employer": 2045.3,
      "employee": 893.1,
      "other": 57.5,
      "net": -181.3,
      "from": "March 2024"
     },
     "2022-23": {
      "expenditure": 2957.5,
      "receipts": 3186.5,
      "employer": 2160,
      "employee": 972,
      "other": 54.5,
      "net": -229,
      "from": "March 2024"
     },
     "2020-21": {
      "expenditure": 2670.6,
      "receipts": 2815.1,
      "employer": 1919,
      "employee": 846.9,
      "other": 49.2,
      "net": -144.5,
      "from": "March 2022"
     },
     "2019-20": {
      "expenditure": 2571.3,
      "receipts": 2516.7,
      "employer": 1718.7,
      "employee": 786.9,
      "other": 11.1,
      "net": 54.6,
      "from": "March 2021"
     },
     "2018-19": {
      "expenditure": 2460.7,
      "receipts": 1992.6,
      "employer": 1230.8,
      "employee": 749.7,
      "other": 12.1,
      "net": 468.1,
      "from": "March 2020"
     },
     "2017-18": {
      "expenditure": 2319.9,
      "receipts": 1923.6,
      "employer": 1186.2,
      "employee": 723.8,
      "other": 13.6,
      "net": 396.3,
      "from": "March 2019"
     },
     "2016-17": {
      "expenditure": 2247.6,
      "receipts": 1927,
      "employer": 1164,
      "employee": 711,
      "other": 52,
      "net": 320.6,
      "from": "March 2018"
     },
     "2015-16": {
      "expenditure": 2266.1,
      "receipts": 1899.1,
      "employer": 1123.9,
      "employee": 699.5,
      "other": 75.7,
      "net": 367,
      "from": "March 2017"
     },
     "2014-15": {
      "expenditure": 2200,
      "receipts": 1800,
      "employer": 1000,
      "employee": 700,
      "other": 100,
      "net": 400,
      "from": "March 2016"
     },
     "2013-14": {
      "expenditure": 2000,
      "receipts": 1700,
      "employer": 1000,
      "employee": 600,
      "other": 100,
      "net": 300,
      "from": "March 2015"
     },
     "2012-13": {
      "expenditure": 1900,
      "receipts": 1500,
      "employer": 900,
      "employee": 500,
      "other": 100,
      "net": 400,
      "from": "March 2014"
     }
    },
    "forecast": {
     "2025-26": {
      "expenditure": 3423.1,
      "receipts": 4298.3,
      "employer": 2867.5,
      "employee": 1191.6,
      "other": 239.2,
      "net": -875.2
     },
     "2026-27": {
      "expenditure": 3659.6,
      "receipts": 4706.9,
      "employer": 2902.3,
      "employee": 1206,
      "other": 598.6,
      "net": -1047.3
     },
     "2027-28": {
      "expenditure": 3725.7,
      "receipts": 4847.2,
      "employer": 2977.4,
      "employee": 1237.3,
      "other": 632.5,
      "net": -1121.5
     },
     "2028-29": {
      "expenditure": 3755.4,
      "receipts": 5002.1,
      "employer": 3057.2,
      "employee": 1270.4,
      "other": 674.6,
      "net": -1246.7
     },
     "2029-30": {
      "expenditure": 3805,
      "receipts": 5117.5,
      "employer": 3134.5,
      "employee": 1302.5,
      "other": 680.5,
      "net": -1312.5
     },
     "2030-31": {
      "expenditure": 3811.3,
      "receipts": 5284.6,
      "employer": 3212.4,
      "employee": 1334.9,
      "other": 737.3,
      "net": -1473.3
     }
    },
    "coveredPct": 111.6,
    "accounts": null
   },
   {
    "id": "scotland-police",
    "name": "Police pension scheme in Scotland",
    "short": "Scotland: police",
    "covers": "Scotland",
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      "expenditure": 596.7,
      "receipts": 369.6,
      "employer": 278,
      "employee": 86.4,
      "other": 5.2,
      "net": 227.1,
      "from": "March 2026"
     }
    },
    "forecast": {
     "2025-26": {
      "expenditure": 678.4,
      "receipts": 398.4,
      "employer": 292.7,
      "employee": 104.3,
      "other": 1.4,
      "net": 280
     },
     "2026-27": {
      "expenditure": 686.7,
      "receipts": 413,
      "employer": 298.5,
      "employee": 106.4,
      "other": 8.1,
      "net": 273.7
     },
     "2027-28": {
      "expenditure": 695.6,
      "receipts": 424.9,
      "employer": 304.5,
      "employee": 108.5,
      "other": 11.9,
      "net": 270.7
     },
     "2028-29": {
      "expenditure": 695.6,
      "receipts": 435.2,
      "employer": 304.5,
      "employee": 108.5,
      "other": 22.2,
      "net": 260.4
     },
     "2029-30": {
      "expenditure": 695.6,
      "receipts": 445.3,
      "employer": 304.5,
      "employee": 108.5,
      "other": 32.3,
      "net": 250.3
     },
     "2030-31": {
      "expenditure": 695.6,
      "receipts": 460,
      "employer": 304.5,
      "employee": 108.5,
      "other": 47,
      "net": 235.6
     }
    },
    "coveredPct": 61.9,
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   },
   {
    "id": "scotland-fire",
    "name": "Firefighters’ pension scheme in Scotland",
    "short": "Scotland: fire",
    "covers": "Scotland",
    "years": {
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      "expenditure": 152.4,
      "receipts": 79.2,
      "employer": 55.5,
      "employee": 21.6,
      "other": 2.1,
      "net": 73.2,
      "from": "March 2026"
     }
    },
    "forecast": {
     "2025-26": {
      "expenditure": 159.7,
      "receipts": 70,
      "employer": 57.7,
      "employee": 23.1,
      "other": -10.8,
      "net": 89.7
     },
     "2026-27": {
      "expenditure": 170.7,
      "receipts": 67.5,
      "employer": 60.6,
      "employee": 24.4,
      "other": -17.5,
      "net": 103.2
     },
     "2027-28": {
      "expenditure": 173.2,
      "receipts": 38.3,
      "employer": 63.7,
      "employee": 25.5,
      "other": -50.9,
      "net": 134.9
     },
     "2028-29": {
      "expenditure": 173.2,
      "receipts": 66.4,
      "employer": 63.7,
      "employee": 25.5,
      "other": -22.8,
      "net": 106.8
     },
     "2029-30": {
      "expenditure": 173.2,
      "receipts": 62,
      "employer": 63.7,
      "employee": 25.5,
      "other": -27.2,
      "net": 111.2
     },
     "2030-31": {
      "expenditure": 173.2,
      "receipts": 60.2,
      "employer": 63.7,
      "employee": 25.5,
      "other": -29,
      "net": 113
     }
    },
    "coveredPct": 52,
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   },
   {
    "id": "ni-executive",
    "name": "Northern Ireland Executive pension schemes",
    "short": "Northern Ireland",
    "covers": "Northern Ireland",
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      "expenditure": 2209.6,
      "receipts": 2019.6,
      "employer": 1513.8,
      "employee": 482.3,
      "other": 23.5,
      "net": 190.1,
      "from": "March 2026"
     },
     "2023-24": {
      "expenditure": 1963,
      "receipts": 1714.4,
      "employer": 1256,
      "employee": 439.8,
      "other": 18.5,
      "net": 248.7,
      "from": "March 2025"
     },
     "2021-22": {
      "expenditure": 1698,
      "receipts": 1643,
      "employer": 1194,
      "employee": 426.9,
      "other": 22.1,
      "net": 55,
      "from": "March 2024"
     },
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      "expenditure": 1783.9,
      "receipts": 1746,
      "employer": 1236.4,
      "employee": 442.8,
      "other": 66.8,
      "net": 37.9,
      "from": "March 2024"
     },
     "2020-21": {
      "expenditure": 1627.3,
      "receipts": 1563.9,
      "employer": 1144.8,
      "employee": 402.9,
      "other": 16.3,
      "net": 63.4,
      "from": "March 2022"
     },
     "2019-20": {
      "expenditure": 1580.3,
      "receipts": 1418.5,
      "employer": 1062.4,
      "employee": 352.9,
      "other": 3.2,
      "net": 161.7,
      "from": "March 2021"
     },
     "2018-19": {
      "expenditure": 1523.4,
      "receipts": 1102.7,
      "employer": 746.7,
      "employee": 353.8,
      "other": 12.1,
      "net": 420.7,
      "from": "March 2020"
     },
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      "expenditure": 1428,
      "receipts": 1059.3,
      "employer": 714.6,
      "employee": 342.6,
      "other": 2.1,
      "net": 368.6,
      "from": "March 2019"
     },
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      "expenditure": 1411,
      "receipts": 1042.7,
      "employer": 692.5,
      "employee": 332.8,
      "other": 17.4,
      "net": 368.3,
      "from": "March 2018"
     },
     "2015-16": {
      "expenditure": 1384.2,
      "receipts": 1092.2,
      "employer": 698.9,
      "employee": 333,
      "other": 60.3,
      "net": 292,
      "from": "March 2017"
     },
     "2014-15": {
      "expenditure": 1300,
      "receipts": 900,
      "employer": 600,
      "employee": 300,
      "other": 0,
      "net": 400,
      "from": "March 2016"
     },
     "2013-14": {
      "expenditure": 1200,
      "receipts": 900,
      "employer": 500,
      "employee": 300,
      "other": 0,
      "net": 300,
      "from": "March 2015"
     },
     "2012-13": {
      "expenditure": 1100,
      "receipts": 800,
      "employer": 600,
      "employee": 300,
      "other": 0,
      "net": 300,
      "from": "March 2014"
     }
    },
    "forecast": {
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      "expenditure": 2274.4,
      "receipts": 2178.5,
      "employer": 1652.3,
      "employee": 530.1,
      "other": -3.9,
      "net": 95.9
     },
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      "expenditure": 2365.6,
      "receipts": 2237.2,
      "employer": 1663,
      "employee": 535.5,
      "other": 38.6,
      "net": 128.4
     },
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      "expenditure": 2395.2,
      "receipts": 2304,
      "employer": 1708.2,
      "employee": 547.8,
      "other": 48,
      "net": 91.2
     },
     "2028-29": {
      "expenditure": 2466.5,
      "receipts": 2379.4,
      "employer": 1755.3,
      "employee": 562.6,
      "other": 61.4,
      "net": 87.1
     },
     "2029-30": {
      "expenditure": 2538.6,
      "receipts": 2434,
      "employer": 1800,
      "employee": 577.3,
      "other": 56.7,
      "net": 104.6
     },
     "2030-31": {
      "expenditure": 2605.2,
      "receipts": 2513.1,
      "employer": 1844.8,
      "employee": 591.3,
      "other": 77,
      "net": 92.2
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    },
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    "accounts": null
   },
   {
    "id": "judicial",
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    "short": "Judges",
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      "expenditure": 34,
      "receipts": 319.5,
      "employer": 299.3,
      "employee": 19.8,
      "other": 0.4,
      "net": -285.5,
      "from": "March 2026"
     },
     "2023-24": {
      "expenditure": 224.4,
      "receipts": 249.8,
      "employer": 229.1,
      "employee": 18.4,
      "other": 2.3,
      "net": -25.5,
      "from": "March 2025"
     },
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      "expenditure": 200.3,
      "receipts": 225.8,
      "employer": 197.3,
      "employee": 22.9,
      "other": 5.5,
      "net": -25.5,
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     },
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      "expenditure": 238.2,
      "receipts": 232.5,
      "employer": 214,
      "employee": 18.2,
      "other": 0.3,
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     },
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      "expenditure": 169,
      "receipts": 212,
      "employer": 191,
      "employee": 21,
      "other": 0,
      "net": -43,
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     },
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      "expenditure": 164,
      "receipts": 208,
      "employer": 187,
      "employee": 21,
      "other": 0,
      "net": -44,
      "from": "March 2021"
     },
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      "receipts": 160,
      "employer": 137,
      "employee": 21,
      "other": 2,
      "net": -7,
      "from": "March 2020"
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    },
    "forecast": {
     "2025-26": {
      "expenditure": 174.9,
      "receipts": 338.5,
      "employer": 312,
      "employee": 20.6,
      "other": 10,
      "net": -163.7
     },
     "2026-27": {
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      "receipts": 351.2,
      "employer": 315.7,
      "employee": 20.9,
      "other": 15.5,
      "net": -338.2
     },
     "2027-28": {
      "expenditure": 12.3,
      "receipts": 359.3,
      "employer": 324.1,
      "employee": 21.4,
      "other": 16.9,
      "net": -347
     },
     "2028-29": {
      "expenditure": 12,
      "receipts": 370.7,
      "employer": 332.9,
      "employee": 22,
      "other": 19.3,
      "net": -358.7
     },
     "2029-30": {
      "expenditure": 11.6,
      "receipts": 379.6,
      "employer": 341.2,
      "employee": 22.6,
      "other": 19.1,
      "net": -368
     },
     "2030-31": {
      "expenditure": 8,
      "receipts": 392.3,
      "employer": 349.6,
      "employee": 23.1,
      "other": 22.5,
      "net": -384.3
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    },
    "coveredPct": 939.7,
    "accounts": null
   }
  ],
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   "2012-13": {
    "expenditure": 32700,
    "receipts": 23900,
    "employer": 16200,
    "employee": 6900,
    "other": 1100,
    "net": 8800,
    "coveredPct": 73.1,
    "schemes": 8
   },
   "2013-14": {
    "expenditure": 34300,
    "receipts": 25300,
    "employer": 16200,
    "employee": 8100,
    "other": 800,
    "net": 9000,
    "coveredPct": 73.8,
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   },
   "2014-15": {
    "expenditure": 36500,
    "receipts": 25800,
    "employer": 16500,
    "employee": 8700,
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    "net": 10700,
    "coveredPct": 70.7,
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   },
   "2015-16": {
    "expenditure": 37580.6,
    "receipts": 27899.4,
    "employer": 18354.1,
    "employee": 8787.2,
    "other": 758.1,
    "net": 9681.2,
    "coveredPct": 74.2,
    "schemes": 8
   },
   "2016-17": {
    "expenditure": 38148.7,
    "receipts": 28718.6,
    "employer": 19139,
    "employee": 8855.8,
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    "net": 9430.1,
    "coveredPct": 75.3,
    "schemes": 8
   },
   "2017-18": {
    "expenditure": 38909.3,
    "receipts": 28827.8,
    "employer": 19399.2,
    "employee": 9116.6,
    "other": 312,
    "net": 10081.5,
    "coveredPct": 74.1,
    "schemes": 8
   },
   "2018-19": {
    "expenditure": 40884.8,
    "receipts": 29731.2,
    "employer": 20004.4,
    "employee": 9430.1,
    "other": 306.6,
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    "coveredPct": 72.7,
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   },
   "2019-20": {
    "expenditure": 42805.6,
    "receipts": 38083.9,
    "employer": 27817.9,
    "employee": 9920.7,
    "other": 345.2,
    "net": 4721.7,
    "coveredPct": 89,
    "schemes": 9
   },
   "2020-21": {
    "expenditure": 43916.8,
    "receipts": 41640.5,
    "employer": 30544.5,
    "employee": 10592.9,
    "other": 501.2,
    "net": 2276.3,
    "coveredPct": 94.8,
    "schemes": 9
   },
   "2021-22": {
    "expenditure": 45480.8,
    "receipts": 44036.3,
    "employer": 32131.6,
    "employee": 11333.9,
    "other": 566.7,
    "net": 1444.5,
    "coveredPct": 96.8,
    "schemes": 9
   },
   "2022-23": {
    "expenditure": 48100,
    "receipts": 46545.6,
    "employer": 33756.9,
    "employee": 11864,
    "other": 808.2,
    "net": 1554.4,
    "coveredPct": 96.8,
    "schemes": 9
   },
   "2023-24": {
    "expenditure": 53219.4,
    "receipts": 49912.2,
    "employer": 36565.1,
    "employee": 12842.2,
    "other": 504.8,
    "net": 3307.2,
    "coveredPct": 93.8,
    "schemes": 9
   },
   "2024-25": {
    "expenditure": 58686.3,
    "receipts": 59677.5,
    "employer": 44995.2,
    "employee": 14040.1,
    "other": 642.2,
    "net": -991.2,
    "coveredPct": 101.7,
    "schemes": 11
   }
  },
  "otherNet": {
   "2024-25": 388.1,
   "2023-24": 281.4,
   "2021-22": 405.7,
   "2022-23": 1209.9,
   "2020-21": 378.1,
   "2019-20": 295.4,
   "2018-19": 435,
   "2017-18": 388.9,
   "2016-17": 314.6,
   "2015-16": 292.5,
   "2014-15": 500,
   "2013-14": 500,
   "2012-13": 300
  },
  "totalNet": {
   "2024-25": 1165.1,
   "2023-24": 5096.8,
   "2021-22": 3301.7,
   "2022-23": 3580.7,
   "2020-21": 4094.3,
   "2019-20": 6432.6,
   "2018-19": 12949.9,
   "2017-18": 11820.4,
   "2016-17": 11063.6,
   "2015-16": 11296.6,
   "2014-15": 12300
  },
  "forecast": {
   "2025-26": {
    "expenditure": 62647.4,
    "receipts": 64175.4,
    "net": -1528
   },
   "2026-27": {
    "expenditure": 61558.1,
    "receipts": 66746.4,
    "net": -5188.3
   },
   "2027-28": {
    "expenditure": 62971.8,
    "receipts": 68622.7,
    "net": -5650.9
   },
   "2028-29": {
    "expenditure": 64158.8,
    "receipts": 70855.1,
    "net": -6696.3
   },
   "2029-30": {
    "expenditure": 65732.3,
    "receipts": 72467.6,
    "net": -6735.3
   },
   "2030-31": {
    "expenditure": 67171.1,
    "receipts": 74819.4,
    "net": -7648.3
   }
  },
  "forecastTotalNet": {
   "2025-26": 556.3,
   "2026-27": -2953.6,
   "2027-28": -3411,
   "2028-29": -4335,
   "2029-30": -4304.2,
   "2030-31": -5154.7
  },
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    "id": "wga-2009-10",
    "year": "2009-10",
    "nhs": 328.7,
    "teachers": 258.2,
    "civilService": 163.5,
    "armedForces": 120.7,
    "police": 101.6,
    "royalMail": null,
    "fire": 21.1,
    "otherUnfunded": 21.8,
    "unfunded": 1015.6,
    "localGovernment": 100.4,
    "otherFunded": 16.3,
    "funded": 116.7,
    "total": 1134.7,
    "edition": "WGA 2010-11 (prior year, restated)",
    "note": "The total is as restated (£1,132.3bn before a £2.4bn restatement not assigned to a scheme).",
    "sourceName": "HM Treasury: Whole of Government Accounts 2010-11, table 3.4 (prior-year column)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/5a7c3711e5274a25a91413cc/whole_of_government_accounts_31-03-2011.pdf",
    "published": "2012-10-31",
    "lastVerified": "2026-09-24",
    "unfundedPctGdp": 64.8,
    "totalPctGdp": 72.4
   },
   {
    "id": "wga-2010-11",
    "year": "2010-11",
    "nhs": 292.3,
    "teachers": 222.8,
    "civilService": 145,
    "armedForces": 99.7,
    "police": 93.8,
    "royalMail": null,
    "fire": 19.8,
    "otherUnfunded": 19.9,
    "unfunded": 893.3,
    "localGovernment": 57.1,
    "otherFunded": 9.1,
    "funded": 66.2,
    "total": 959.5,
    "edition": "WGA 2010-11",
    "note": "Table 3.4. The fall from 2009-10 is mostly the switch from RPI to CPI for uprating public service pensions, announced in June 2010.",
    "sourceName": "HM Treasury: Whole of Government Accounts 2010-11, table 3.4 (net pension liability by type of scheme)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/5a7c3711e5274a25a91413cc/whole_of_government_accounts_31-03-2011.pdf",
    "published": "2012-10-31",
    "lastVerified": "2026-09-24",
    "unfundedPctGdp": 54.7,
    "totalPctGdp": 58.8
   },
   {
    "id": "wga-2011-12",
    "year": "2011-12",
    "nhs": 282.7,
    "teachers": 231.2,
    "civilService": 155.1,
    "armedForces": 105.6,
    "police": 101.6,
    "royalMail": null,
    "fire": 21.1,
    "otherUnfunded": 20,
    "unfunded": 917.3,
    "localGovernment": 78.4,
    "otherFunded": 10.1,
    "funded": 88.5,
    "total": 1005.8,
    "edition": "WGA 2012-13 (prior year, restated)",
    "sourceName": "HM Treasury: Whole of Government Accounts 2012-13, table 2.6 (prior-year column, restated)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/5a7d6585ed915d269ba8a68a/whole_of_government_accounts_2012-13.pdf",
    "published": "2014-06-27",
    "lastVerified": "2026-09-24",
    "unfundedPctGdp": 54.6,
    "totalPctGdp": 59.8
   },
   {
    "id": "wga-2012-13",
    "year": "2012-13",
    "nhs": 325.1,
    "teachers": 258.5,
    "civilService": 176.5,
    "armedForces": 118.1,
    "police": 118,
    "royalMail": null,
    "fire": 22.9,
    "otherUnfunded": 53.2,
    "unfunded": 1072.3,
    "localGovernment": 90.5,
    "otherFunded": 8.8,
    "funded": 99.3,
    "total": 1171.6,
    "edition": "WGA 2012-13",
    "note": "Table 2.6. Other unfunded includes the Royal Mail Statutory Pension Scheme, taken on by the government in April 2012.",
    "sourceName": "HM Treasury: Whole of Government Accounts 2012-13, table 2.6 (net pension liability by type of scheme)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/5a7d6585ed915d269ba8a68a/whole_of_government_accounts_2012-13.pdf",
    "published": "2014-06-27",
    "lastVerified": "2026-09-24",
    "unfundedPctGdp": 61.9,
    "totalPctGdp": 67.6
   },
   {
    "id": "wga-2013-14",
    "year": "2013-14",
    "nhs": 391.6,
    "teachers": 288.1,
    "civilService": 193.2,
    "armedForces": 129.6,
    "police": 123,
    "royalMail": null,
    "fire": 25.5,
    "otherUnfunded": 54.8,
    "unfunded": 1205.8,
    "localGovernment": 85.6,
    "otherFunded": 10.5,
    "funded": 96.1,
    "total": 1303.1,
    "edition": "WGA 2014-15 (prior year, restated)",
    "note": "Restated; the total includes £1.2bn of restatements not assigned to a scheme. Other unfunded includes the Royal Mail Statutory Pension Scheme (£36.8bn).",
    "sourceName": "HM Treasury: Whole of Government Accounts 2014-15, note 26.4 (prior-year column, restated)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/5a75afe2e5274a545822d712/WEB_whole_of_gov_accounts_2015.pdf",
    "published": "2016-05-26",
    "lastVerified": "2026-09-24",
    "unfundedPctGdp": 66.5,
    "totalPctGdp": 71.9
   },
   {
    "id": "wga-2014-15",
    "year": "2014-15",
    "nhs": 452.2,
    "teachers": 316.9,
    "civilService": 214.8,
    "armedForces": 154.6,
    "police": 145.2,
    "royalMail": null,
    "fire": 28.9,
    "otherUnfunded": 60.5,
    "unfunded": 1373.1,
    "localGovernment": 106.5,
    "otherFunded": 13.7,
    "funded": 120.2,
    "total": 1493.3,
    "edition": "WGA 2014-15",
    "note": "Note 26.4. Other unfunded includes the Royal Mail Statutory Pension Scheme (£40.3bn).",
    "sourceName": "HM Treasury: Whole of Government Accounts 2014-15, note 26.4 (pension liability by type of scheme)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/5a75afe2e5274a545822d712/WEB_whole_of_gov_accounts_2015.pdf",
    "published": "2016-05-26",
    "lastVerified": "2026-09-24",
    "unfundedPctGdp": 72.7,
    "totalPctGdp": 79.1
   },
   {
    "id": "wga-2015-16",
    "year": "2015-16",
    "nhs": 443.8,
    "teachers": 311.9,
    "civilService": 205.8,
    "armedForces": 145.2,
    "police": 130.3,
    "royalMail": 38.3,
    "fire": 26,
    "otherUnfunded": 19.1,
    "unfunded": 1320.4,
    "localGovernment": 92,
    "otherFunded": 12.3,
    "funded": 104.3,
    "total": 1424.7,
    "edition": "WGA 2016-17 (prior year)",
    "sourceName": "HM Treasury: Whole of Government Accounts 2016-17, note 24 (prior-year column)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/5b338c26ed915d587f69ef35/WGA_2016-17-print.pdf",
    "published": "2018-06-28",
    "lastVerified": "2026-09-24",
    "unfundedPctGdp": 67.9,
    "totalPctGdp": 73.3
   },
   {
    "id": "wga-2016-17",
    "year": "2016-17",
    "nhs": 591.8,
    "teachers": 398.3,
    "civilService": 257,
    "armedForces": 191.8,
    "police": 157.5,
    "royalMail": 46.8,
    "fire": 31,
    "otherUnfunded": 22.8,
    "unfunded": 1697,
    "localGovernment": 117.7,
    "otherFunded": 20,
    "funded": 137.7,
    "total": 1834.7,
    "edition": "WGA 2016-17",
    "note": "The rise from 2015-16 is mostly the lower discount rate used to value the promises.",
    "sourceName": "HM Treasury: Whole of Government Accounts 2016-17, note 24 (public sector pensions)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/5b338c26ed915d587f69ef35/WGA_2016-17-print.pdf",
    "published": "2018-06-28",
    "lastVerified": "2026-09-24",
    "unfundedPctGdp": 83.7,
    "totalPctGdp": 90.5
   },
   {
    "id": "wga-2017-18",
    "year": "2017-18",
    "nhs": 612.6,
    "teachers": 412.9,
    "civilService": 260.9,
    "armedForces": 195.5,
    "police": 161.7,
    "royalMail": 46.4,
    "fire": 29.2,
    "otherUnfunded": 22.6,
    "unfunded": 1741.8,
    "localGovernment": 106,
    "otherFunded": 17.5,
    "funded": 123.5,
    "total": 1865.3,
    "edition": "WGA 2018-19 (prior year)",
    "sourceName": "HM Treasury: Whole of Government Accounts 2018-19, note 24 (prior-year column)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/5f16b1d73a6f405c096c350e/WGA_2018-19_Final_signed_21-07-20_for_APS.pdf",
    "published": "2020-07-21",
    "lastVerified": "2026-09-24",
    "unfundedPctGdp": 82.4,
    "totalPctGdp": 88.2
   },
   {
    "id": "wga-2018-19",
    "year": "2018-19",
    "nhs": 620.1,
    "teachers": 411,
    "civilService": 261.1,
    "armedForces": 195.3,
    "police": 171.6,
    "royalMail": 44,
    "fire": 31.4,
    "otherUnfunded": 21.6,
    "unfunded": 1756.1,
    "localGovernment": 119.5,
    "otherFunded": 18.3,
    "funded": 137.8,
    "total": 1893.9,
    "edition": "WGA 2018-19",
    "note": "Includes £31.8bn of past service costs for the McCloud and Sargeant judgments.",
    "sourceName": "HM Treasury: Whole of Government Accounts 2018-19, note 24 (public sector pensions)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/5f16b1d73a6f405c096c350e/WGA_2018-19_Final_signed_21-07-20_for_APS.pdf",
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    "unfundedPctGdp": 80.2,
    "totalPctGdp": 86.5
   },
   {
    "id": "wga-2019-20",
    "year": "2019-20",
    "nhs": 760.1,
    "teachers": 490.4,
    "civilService": 308.6,
    "armedForces": 233.1,
    "police": 165.7,
    "royalMail": 49,
    "fire": 30.8,
    "otherUnfunded": 24.2,
    "unfunded": 2061.9,
    "localGovernment": 105.7,
    "otherFunded": 21.9,
    "funded": 127.6,
    "total": 2189.5,
    "edition": "WGA 2020-21 (prior year)",
    "sourceName": "HM Treasury: Whole of Government Accounts 2020-21, note 24 (prior-year column)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/64b7aeb161adff000d01b376/Whole_of_Government_Accounts_2020-21_Final_Version_for_laying_and_publishing.pdf",
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    "lastVerified": "2026-09-24",
    "unfundedPctGdp": 91.1,
    "totalPctGdp": 96.7
   },
   {
    "id": "wga-2020-21",
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    "nhs": 791.9,
    "teachers": 501,
    "civilService": 339.4,
    "armedForces": 254,
    "police": 176.4,
    "royalMail": 48.6,
    "fire": 33,
    "otherUnfunded": 23.8,
    "unfunded": 2168.1,
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    "funded": 138.1,
    "total": 2306.2,
    "edition": "WGA 2020-21",
    "note": "The Scottish NHS and teachers' schemes did not submit data this year and are missing from the total (their own accounts put them at £86.9bn and £48.2bn).",
    "sourceName": "HM Treasury: Whole of Government Accounts 2020-21, note 24 (public sector pensions)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/64b7aeb161adff000d01b376/Whole_of_Government_Accounts_2020-21_Final_Version_for_laying_and_publishing.pdf",
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    "lastVerified": "2026-09-24",
    "unfundedPctGdp": 102.8,
    "totalPctGdp": 109.3
   },
   {
    "id": "wga-2021-22",
    "year": "2021-22",
    "nhs": 1004.9,
    "teachers": 608,
    "civilService": 377.1,
    "armedForces": 279.1,
    "police": 163.4,
    "royalMail": 50.9,
    "fire": 33.9,
    "otherUnfunded": 22,
    "unfunded": 2539.3,
    "localGovernment": 76.6,
    "otherFunded": 23.2,
    "funded": 99.8,
    "total": 2639.1,
    "edition": "WGA 2022-23 (prior year)",
    "sourceName": "HM Treasury: Whole of Government Accounts 2022-23, public sector pensions note (prior-year column)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/67458db2ece939d55ce93057/WGA_2022-23_final_accounts.pdf",
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    "totalPctGdp": 109.9
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   {
    "id": "wga-2022-23",
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    "nhs": 535,
    "teachers": 334.7,
    "civilService": 221.5,
    "armedForces": 156.5,
    "police": 104.1,
    "royalMail": 29.9,
    "fire": 22.6,
    "otherUnfunded": 14.4,
    "unfunded": 1418.7,
    "localGovernment": -3.3,
    "otherFunded": -0.4,
    "funded": -3.7,
    "total": 1415,
    "edition": "WGA 2022-23",
    "note": "Note 24. The fall from 2021-22 is mostly the higher discount rate used to value the promises, not a change in them.",
    "sourceName": "HM Treasury: Whole of Government Accounts 2022-23, public sector pensions note",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/67458db2ece939d55ce93057/WGA_2022-23_final_accounts.pdf",
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    "lastVerified": "2026-09-24",
    "unfundedPctGdp": 53.9,
    "totalPctGdp": 53.7
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   {
    "id": "wga-2023-24",
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    "teachers": 307.8,
    "civilService": 208.1,
    "armedForces": 144.6,
    "police": 93.9,
    "royalMail": 28.7,
    "fire": 17.6,
    "otherUnfunded": 14.4,
    "unfunded": 1315.9,
    "localGovernment": -2.8,
    "otherFunded": -1.2,
    "funded": -4,
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    "edition": "WGA 2024-25 (prior year)",
    "note": "Prior-year column of the 2024-25 accounts, the same as the 2023-24 accounts.",
    "sourceName": "HM Treasury: Whole of Government Accounts 2024-25, note 25 (prior-year column)",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/6a326e66c6e94f095f3ef936/HMT_Whole_of_Gov_Accounts_2024-25_Web_Accessible.pdf",
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   {
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    "teachers": 333.3,
    "civilService": 216.9,
    "armedForces": 150.3,
    "police": 92.4,
    "royalMail": 28.2,
    "fire": 20.5,
    "otherUnfunded": 27.9,
    "unfunded": 1400.9,
    "localGovernment": -1.7,
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    "funded": -5.1,
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    "edition": "WGA 2024-25",
    "note": "Note 25. Local government is net of £244.2bn of fund assets.",
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    "name": "Armed Forces Pension Scheme",
    "nation": "K02000001",
    "year": "2024-25",
    "bn": 150.3,
    "prevBn": 144.6,
    "sourceName": "HM Treasury: Whole of Government Accounts 2024-25, note 25",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/6a326e66c6e94f095f3ef936/HMT_Whole_of_Gov_Accounts_2024-25_Web_Accessible.pdf",
    "lastVerified": "2026-09-24"
   },
   {
    "id": "police-london",
    "name": "Police: Mayor’s Office for Policing and Crime (London)",
    "nation": "E92000001",
    "year": "2024-25",
    "bn": 20.3,
    "prevBn": 24.2,
    "sourceName": "HM Treasury: Whole of Government Accounts 2024-25, note 25",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/6a326e66c6e94f095f3ef936/HMT_Whole_of_Gov_Accounts_2024-25_Web_Accessible.pdf",
    "lastVerified": "2026-09-24"
   },
   {
    "id": "police-scotland",
    "name": "Police: Scottish Police Authority",
    "nation": "S92000003",
    "year": "2024-25",
    "bn": 12.7,
    "prevBn": 12.4,
    "sourceName": "HM Treasury: Whole of Government Accounts 2024-25, note 25",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/6a326e66c6e94f095f3ef936/HMT_Whole_of_Gov_Accounts_2024-25_Web_Accessible.pdf",
    "lastVerified": "2026-09-24"
   },
   {
    "id": "police-ni",
    "name": "Police: Department of Justice (Northern Ireland)",
    "nation": "N92000002",
    "year": "2024-25",
    "bn": 7.3,
    "prevBn": 7.2,
    "sourceName": "HM Treasury: Whole of Government Accounts 2024-25, note 25",
    "sourceUrl": "https://assets.publishing.service.gov.uk/media/6a326e66c6e94f095f3ef936/HMT_Whole_of_Gov_Accounts_2024-25_Web_Accessible.pdf",
    "lastVerified": "2026-09-24"
   }
  ],
  "projection": {
   "edition": "Fiscal risks and sustainability, July 2026",
   "published": "2026-07-07",
   "values": {
    "2025-26": 1.38,
    "2030-31": 1.16,
    "2035-36": 1.06,
    "2045-46": 0.86,
    "2055-56": 0.81,
    "2065-66": 0.89,
    "2075-76": 0.87
   }
  },
  "pensionInterest": {
   "values": {
    "2021-22": 16072,
    "2022-23": 16929,
    "2023-24": 18098,
    "2024-25": 18709,
    "2025-26": 19381
   },
   "edition": "PESA 2026"
  },
  "pesaNet": {
   "values": {
    "2021-22": 57408,
    "2022-23": 51746,
    "2023-24": -6914,
    "2024-25": -18453,
    "2025-26": -16888,
    "2016-17": 9524,
    "2017-18": 26912,
    "2018-19": 54349,
    "2019-20": 31361,
    "2020-21": 42093,
    "2011-12": 6012,
    "2012-13": 4958,
    "2013-14": 5441,
    "2014-15": 9605,
    "2015-16": 12174
   },
   "from": {
    "2021-22": "PESA 2026",
    "2022-23": "PESA 2026",
    "2023-24": "PESA 2026",
    "2024-25": "PESA 2026",
    "2025-26": "PESA 2026",
    "2016-17": "PESA 2021",
    "2017-18": "PESA 2021",
    "2018-19": "PESA 2021",
    "2019-20": "PESA 2021",
    "2020-21": "PESA 2021",
    "2011-12": "PESA 2016",
    "2012-13": "PESA 2016",
    "2013-14": "PESA 2016",
    "2014-15": "PESA 2016",
    "2015-16": "PESA 2016"
   }
  },
  "lgps": {
   "series": {
    "benefits": {
     "2020-21": 11082.991,
     "2021-22": 11540.53,
     "2022-23": 12257.841,
     "2023-24": 13720.272,
     "2024-25": 15360.324,
     "2019-20": 10919.152,
     "2018-19": 10407.097,
     "2017-18": 9814.265,
     "2016-17": 9533.255,
     "2014-15": 8856.405,
     "2015-16": 9241.053,
     "2013-14": 8387.603,
     "2012-13": 8005.575
    },
    "pensions": {
     "2020-21": 9224.696,
     "2021-22": 9484.457,
     "2022-23": 10116.365,
     "2023-24": 11297.582,
     "2024-25": 12353.119,
     "2019-20": 8883.248,
     "2018-19": 8435.579,
     "2017-18": 7986.806,
     "2016-17": 7675.278,
     "2014-15": 7132.772,
     "2015-16": 7426.48,
     "2013-14": 6739.642,
     "2012-13": 6394.408
    },
    "lumpSums": {
     "2020-21": 1440.164,
     "2021-22": 1595.493,
     "2022-23": 1653.732,
     "2023-24": 1870.478,
     "2024-25": 2380.447,
     "2019-20": 1615.962,
     "2018-19": 1573.221,
     "2017-18": 1473.93,
     "2016-17": 1510.716,
     "2014-15": 1394.322,
     "2015-16": 1494.067,
     "2013-14": 1328.672,
     "2012-13": 1314.945
    },
    "transfersOut": {
     "2020-21": 766.888,
     "2021-22": 850.901,
     "2022-23": 926.871,
     "2023-24": 1213.023,
     "2024-25": 1380.476,
     "2019-20": 950.312,
     "2018-19": 926.433,
     "2017-18": 1656.518,
     "2016-17": 1243.371,
     "2014-15": 3137.488,
     "2015-16": 557.213,
     "2013-14": 500.667,
     "2012-13": 522.724
    },
    "costs": {
     "2020-21": 1681.339,
     "2021-22": 2022.979,
     "2022-23": 2047.619,
     "2023-24": 2123.41,
     "2024-25": 2298.623,
     "2019-20": 1486.668,
     "2018-19": 1317.374,
     "2017-18": 1188.762,
     "2016-17": 1034.885,
     "2014-15": 877.775,
     "2015-16": 962.169,
     "2013-14": 626.638,
     "2012-13": 535.942
    },
    "investmentCosts": {
     "2020-21": 1461.296,
     "2021-22": 1783.612,
     "2022-23": 1769.067,
     "2023-24": 1829.096,
     "2024-25": 1968.079,
     "2019-20": 1270.382,
     "2018-19": 1127.268,
     "2017-18": 1016.151,
     "2016-17": 866.016,
     "2014-15": 747.594,
     "2015-16": 801.343,
     "2013-14": 494.074,
     "2012-13": 408.621
    },
    "adminCosts": {
     "2020-21": 148.099,
     "2021-22": 168.564,
     "2022-23": 178.511,
     "2023-24": 200.614,
     "2024-25": 226.378,
     "2019-20": 142.341,
     "2018-19": 132.495,
     "2017-18": 120.74,
     "2016-17": 115.789,
     "2014-15": 130.18,
     "2015-16": 110.7,
     "2013-14": 132.563,
     "2012-13": 127.321
    },
    "totalExpenditure": {
     "2020-21": 13555.097,
     "2021-22": 14440.642,
     "2022-23": 15269.504,
     "2023-24": 17099.199,
     "2024-25": 19099.54,
     "2019-20": 13394.549,
     "2018-19": 12688.727,
     "2017-18": 12690.53,
     "2016-17": 11846.431,
     "2014-15": 12896.374,
     "2015-16": 10785.119,
     "2013-14": 9530.811,
     "2012-13": 9081.792
    },
    "employeeContributions": {
     "2020-21": 2440.924,
     "2021-22": 2558.312,
     "2022-23": 2816.121,
     "2023-24": 3052.31,
     "2024-25": 3228.307,
     "2019-20": 2326.434,
     "2018-19": 2204.693,
     "2017-18": 2144.952,
     "2016-17": 2104.788,
     "2015-16": 2095.923,
     "2014-15": 2070.552,
     "2013-14": 1961.875,
     "2012-13": 1916.249
    },
    "employerContributions": {
     "2020-21": 10312.173,
     "2021-22": 7791.754,
     "2022-23": 8443.757,
     "2023-24": 10520.079,
     "2024-25": 10108.356,
     "2019-20": 7679.556,
     "2018-19": 7130.983,
     "2017-18": 9472.172,
     "2016-17": 7418.288,
     "2015-16": 7076.023,
     "2014-15": 7317.815,
     "2013-14": 6484.586,
     "2012-13": 6181.133
    },
    "investmentIncome": {
     "2020-21": 3711.48,
     "2021-22": 4499.214,
     "2022-23": 5076.788,
     "2023-24": 5910.473,
     "2024-25": 6990.181,
     "2019-20": 4403.691,
     "2018-19": 4433.202,
     "2017-18": 4403.068,
     "2016-17": 3942,
     "2015-16": 3587.785,
     "2014-15": 3505.659,
     "2013-14": 3337.358,
     "2012-13": 3141.643
    },
    "totalIncome": {
     "2020-21": 17323.574,
     "2021-22": 15919.195,
     "2022-23": 17327.608,
     "2023-24": 20671.605,
     "2024-25": 21763.598,
     "2019-20": 15977.271,
     "2018-19": 15087.442,
     "2017-18": 17413.92,
     "2016-17": 14697.134,
     "2015-16": 13290.775,
     "2014-15": 16026.898,
     "2013-14": 12474.341,
     "2012-13": 11872.549
    },
    "marketValue": {
     "2020-21": 337110.557,
     "2021-22": 364042.367,
     "2022-23": 359183.584,
     "2023-24": 391545.895,
     "2024-25": 402321.213,
     "2019-20": 272395.294,
     "2018-19": 287192.663,
     "2017-18": 270919.153,
     "2016-17": 258824.611,
     "2015-16": 213934.668,
     "2014-15": 214028.3,
     "2013-14": 188641.845,
     "2012-13": 176791.539
    },
    "activeMembers": {
     "2020-21": 1998.304,
     "2021-22": 2025.454,
     "2022-23": 2102.921,
     "2023-24": 2154.68,
     "2024-25": 2169.634,
     "2019-20": 1999.96,
     "2018-19": 1980.025,
     "2017-18": 2001.32,
     "2016-17": 1963.761,
     "2015-16": 1942.817,
     "2014-15": 1893.802,
     "2013-14": 1804.756,
     "2012-13": 1712.359
    },
    "pensioners": {
     "2020-21": 1848.733,
     "2021-22": 1931.342,
     "2022-23": 2022.435,
     "2023-24": 2097.693,
     "2024-25": 2181.402,
     "2019-20": 1797.912,
     "2018-19": 1732.9,
     "2017-18": 1660.189,
     "2016-17": 1598.928,
     "2015-16": 1543.097,
     "2014-15": 1489.175,
     "2013-14": 1428.812,
     "2012-13": 1369.798
    },
    "deferred": {
     "2020-21": 2265.282,
     "2021-22": 2343.476,
     "2022-23": 2422.918,
     "2023-24": 2464.236,
     "2024-25": 2484.226,
     "2019-20": 2246.216,
     "2018-19": 2219.488,
     "2017-18": 2117,
     "2016-17": 2010.532,
     "2015-16": 1899.959,
     "2014-15": 1775.356,
     "2013-14": 1698.783,
     "2012-13": 1591.524
    },
    "totalMembers": {
     "2020-21": 6128.702,
     "2021-22": 6317.824,
     "2022-23": 6569.537,
     "2023-24": 6739.944,
     "2024-25": 6860.12,
     "2019-20": 6058.548,
     "2018-19": 5945.905,
     "2017-18": 5791.985,
     "2016-17": 5584.989,
     "2015-16": 5396.477,
     "2014-15": 5168.379,
     "2013-14": 4942.91,
     "2012-13": 4684.039
    }
   },
   "from": {
    "2020-21": "2024-25",
    "2021-22": "2024-25",
    "2022-23": "2024-25",
    "2023-24": "2024-25",
    "2024-25": "2024-25",
    "2019-20": "2023-24",
    "2018-19": "2022-23",
    "2017-18": "2021-22",
    "2016-17": "2020-21",
    "2014-15": "2018-19",
    "2015-16": "2018-19",
    "2013-14": "2017-18",
    "2012-13": "2016-17"
   },
   "netCashflow": {
    "2020-21": 1670.1,
    "2021-22": -1190.5,
    "2022-23": -998,
    "2023-24": -147.9,
    "2024-25": -2023.7,
    "2019-20": -913.2,
    "2018-19": -1071.4,
    "2017-18": 1802.9,
    "2016-17": -10.2,
    "2014-15": 532,
    "2015-16": -69.1,
    "2013-14": 58.9,
    "2012-13": 91.8
   },
   "fundsYear": "2024-25",
   "fundCount": 87,
   "staffAdmin": 2512.5,
   "staffFund": null
  },
  "notRead": [
   {
    "what": "Each police force’s and fire authority’s pension fund account",
    "why": "Kept in each force’s and authority’s own statement of accounts; the Home Office and MHCLG do not publish a table of the top-up grants by force or authority. The OBR gives the England and Wales police total and the England fire total."
   },
   {
    "what": "Welsh firefighters’ pensions",
    "why": "Paid for by the Welsh Government and not named in the OBR’s table (they are in its “other” line)."
   },
   {
    "what": "Members and pensioners of the Scottish and Northern Irish schemes",
    "why": "In the Scottish Public Pensions Agency’s and Northern Ireland’s scheme accounts (PDF), not read here; their money is in the OBR’s table and their liabilities in the Whole of Government Accounts."
   },
   {
    "what": "Staff who run the unfunded schemes",
    "why": "The schemes are run by NHS Pensions (NHS Business Services Authority), Capita (teachers, civil service), Veterans UK and others; their staff are not reported per scheme. For the LGPS, each fund reports its administration staff."
   },
   {
    "what": "The Local Government Pension Scheme in Scotland (11 funds) and Northern Ireland (NILGOSC)",
    "why": "Published in each fund’s annual report, with no collected statistics like England and Wales’s SF3; the Whole of Government Accounts include their share of the net liability."
   },
   {
    "what": "A funding level for each LGPS fund",
    "why": "Needs the value of what each fund owes, which comes from its three-yearly valuation, not from SF3."
   }
  ]
 }
}
