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Pensions analysis: The Pension Protection Fund (PPF) has published a consultation on the draft rules for its 2023–24 levy as well as the outcome of its long-term funding strategy review. While no major changes to the levy rules are proposed for the 2023–24 levy, the PPF is moving to a new phase of its funding strategy where its focus will shift from building to maintaining its financial resilience. It believes that it will also be able to move over time to a simpler levy methodology. Katherine Carter, professional support lawyer in the pensions group, considers the consultation, the review and the implications for pension schemes.

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