RPSM03106035 - Technical Pages: Protecting pension rights from tax charges: Taking benefits before normal minimum pension age: Prescribed occupations

Prescribed occupations for personal pension schemes and RACs

[Reg 3 The Registered Pension Schemes (Prescribed Schemes and Occupations) Regulations 2005 – SI 2005/3451]

The prescribed occupations for the purposes of protecting the rights to take benefits before age 50 under a personal pension scheme or retirement annuity contract are

• Athletes,
• Badminton players,
• Boxers,
• Cricketers,
• Cyclists,
• Dancers,
• Divers (saturation, deep sea and free swimming)
• Footballers,
• Golfers,
• Ice hockey players,
• Jockeys – flat racing,
• Jockeys – national hunt,
• Members of the Reserve Forces,
• Models,
• Motor cycle riders (Motocross or road racing),
• Motor racing drivers,
• Rugby League players,
• Rugby Union players,
• Skiers (downhill),
• Snooker or billiards players,
• Speedway riders,
• Squash players,
• Table tennis players,
• Tennis players (including real tennis)
• Trapeze artists, and
• Wrestlers