1. Introduction
 The Pensions
 Act 2014 introduced a new state pension. This only applies to you if you reach pension age (see 
 2 below ) on or after 6.4.16. See 
 4 below for details.
If you reached pension age before 6.4.16, you get the old state pension based on the pre-April 2016 rules – see 
 5 below . Your existing state pension will not be affected by the new rules.
State pension is taxable.