For the Transfer of Undertakings (Protection of Employment) Regulations (TUPE) purposes, is there any authority for the view that group personal pension schemes and stakeholder pension schemes are not occupational pension schemes (and thus transfer under TUPE)?

Under the Transfer of Undertakings (Protection of Employment) Regulations (TUPE), SI 2006/246, reg 10, rights, powers, duties or liabilities which relate 'to an occupational pension scheme within the meaning of the Pension Schemes Act 1993’ do not transfer under TUPE, SI 2006/246. This is known as TUPE’s ‘pension exception’.

Traditionally, Personal pension schemes (including Group Personal Pension plans (GPPPs)) and stakeholder schemes are not treated as occupational pension schemes for this purpose.

In relation to GPPPs, we refer you to Practice Note: TUPE and Beckmann—the pensions exception, in particular the section entitled ‘Limits to the scope of TUPE's pensions exception’. This section explains that, while some commentators have questioned whether a personal pension scheme (including a GPPP) is capable of being an occupational pension scheme, it is generally accepted that this is not the case. This is on the basis that:

1. •

   the definition of ‘personal