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SPPS Factsheets
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  Link   Annual allowance
The Annual Allowance covers all your pensions apart from the state pension and is calculated by the growth in your benefits in a year.
  Link   Lifetime allowance
The Lifetime Allowance is the total amount you can build up from all your savings in your lifetime without incurring a tax charge.
  Link   Transitional Rules for Annual Allowance
Information about the Transitional Rules for Annual Allowance in Tax Year 2015-16.
  Link   Tapered Annual Allowance
Information about the Tapered Annual Allowance from 6 April 2016.

Link to Scottish Government Website