Tax relief

Scottish rate of income tax in effect from 6 April

Opportunity for inter-generational planning

Pensions avoids a bloodbath

Highly regressive system still needs to change

Tax relief overhaul put on hold for now

Additional contributions have poured into pensions

Reforms put on hold after months of speculation

Announcement expected in the Budget

Chancellor expected to scrap higher rate tax relief

Will announce tax relief changes in Budget