Select Committee · Treasury Committee

Lifetime ISA

Status: Closed Opened: 6 Jan 2025 Closed: 11 Sep 2025 6 recommendations 9 conclusions 1 report

The Treasury Committee is inquiring into whether the Lifetime Individual Savings Account (LISA) is still an appropriate financial product nine years after it was created. Read the call for evidence to find out more about this inquiry.

Reports

1 report
Title HC No. Published Items Response
8th Report - Lifetime Individual Savings Account HC 607 30 Jun 2025 15 Responded

Recommendations & Conclusions

15 items
1 Conclusion 8th Report - Lifetime Individual Saving… Acknowledged

Lifetime ISA may not be an efficient use of taxpayer money for its dual objectives.

We endorse the Government’s policy objectives of supporting first-time buyers and encouraging long-term retirement savings. However, the Lifetime ISA may not be the most efficient use of taxpayers’ money to achieve those disparate objectives, which might require separate, tailored policies. (Conclusion, Paragraph 24)

Government response. The government committed to working with the industry to consider ways to improve messaging around Lifetime ISAs, while reaffirming its commitment to making ISAs simple and flexible.
HM Treasury
2 Conclusion 8th Report - Lifetime Individual Saving… Acknowledged

Cash Lifetime ISAs may not achieve optimal long-term retirement outcomes compared to invested assets.

Some Lifetime ISA providers only offer the cash Lifetime ISA. Retirement savings held within cash Lifetime ISAs may not achieve the best outcome for a Lifetime ISA holder over the long term, compared with investing in higher risk but higher return assets such as bonds and equities. (Conclusion, Paragraph 25)

Government response. The government reiterated the purpose and success of the Lifetime ISA and stated that it keeps all aspects of the policy under review and carefully considers all representations received, without committing to specific action on the performance of cash LISAs.
HM Treasury
3 Conclusion 8th Report - Lifetime Individual Saving… Deferred

Increasing Lifetime ISA unauthorised withdrawals and charges suggest the product is not working as intended.

An increasing number of people are making unauthorised withdrawals and incurring the withdrawal charge, which may indicate that the Lifetime ISA is not working as intended. (Conclusion, Paragraph 33)

Government response. The government explained how Lifetime ISAs are factored into Universal Credit calculations and justified the existing capital limits, rather than directly addressing why increasing unauthorised withdrawals suggest the LISA is not working as intended.
HM Treasury
4 Conclusion 8th Report - Lifetime Individual Saving… Accepted

Balance reducing the Lifetime ISA withdrawal charge against government spending impact, retaining deterrent.

Many people have lost a portion of their savings due to a lack of understanding of the withdrawal charge or because of unforeseen changes in their circumstances, such as buying a first home at a price greater than the cap. However, the case for reducing the charge must be balanced …

Government response. The government committed to considering the recommendation in future policy development and specifically to working with industry and other government departments to improve messaging about the implications of savings and investments for Universal Credit entitlement.
HM Treasury
5 Recommendation 8th Report - Lifetime Individual Saving… Accepted

Analyse Lifetime ISA effectiveness to support first-time buyers before increasing the house price cap.

The house price cap for the Lifetime ISA ensures that Government spending supports those who need financial assistance the most. Any increase in the price cap is an increase in Government spending. Before considering any increase in the house price cap, the Government must analyse whether the Lifetime ISA is …

Government response. The government defends the current Lifetime ISA property price cap as well-targeted for first-time buyers and states that its comprehensive data collection and research continuously inform policy decisions, thereby inherently analysing effectiveness.
HM Treasury
6 Conclusion 8th Report - Lifetime Individual Saving… Accepted

Insufficient data and time hinder assessment of Lifetime ISA suitability for retirement saving.

It is difficult for the Committee, the Treasury and the FCA to determine how the Lifetime ISA is being used for retirement saving across the eligible population without additional data. The Lifetime ISA may not have been in existence for sufficient time to support firm conclusions on its suitability as …

Government response. The government states it already collects comprehensive data on LISAs, including published statistics and qualitative research, and has shared further data with the committee, which informs policy decisions and continuous review of the Lifetime ISA.
HM Treasury
7 Conclusion 8th Report - Lifetime Individual Saving… Acknowledged

Lifetime ISA may not be suitable for additional rate taxpayers, despite benefits for others.

We recognise the risks for certain individuals opting to save for retirement in a Lifetime ISA instead of a workplace pension, because of lower tax relief for higher- and additional-rate taxpayers and forgoing employer contributions. Although we recognise that it can be a valuable complementary saving product for many, such …

Government response. The Government recognises the importance of the Lifetime ISA and is publishing two pieces of externally commissioned research on GOV.UK to further improve our understanding of how the LISA is used.
HM Treasury
8 Conclusion 8th Report - Lifetime Individual Saving… Acknowledged

Consider self-employed interests in any future ISA market reforms due to historically low savings.

The available evidence indicates that saving for retirement with a Lifetime ISA is working well for self-employed people. Any Government reforms to the ISA market must take the interests of the self-employed into account, because self-employed people have historically achieved low levels of retirement saving. (Conclusion, Paragraph 87)

Government response. The Government recognises the importance of the Lifetime ISA and is publishing two pieces of externally commissioned research on GOV.UK to further improve our understanding of how the LISA is used.
HM Treasury
9 Recommendation 8th Report - Lifetime Individual Saving… Accepted in Part

First property purchase offers unique opportunity to explain Lifetime ISA merits.

The moment at which people purchase their first property offers a singular opportunity for the Government and/or Lifetime ISA providers to explain the merits of the Lifetime ISA as a retirement savings vehicle. (Recommendation, Paragraph 88) Value for money for the Government

Government response. The government acknowledges the importance of messaging and commits to working with the industry to consider ways to improve communication about the Lifetime ISA's merits, despite having no direct contact with individuals.
HM Treasury
10 Recommendation 8th Report - Lifetime Individual Saving… Accepted

Consider if Lifetime ISA spending effectively achieves government policy objectives.

Given the scale of demand on the public finances, the Government must carefully consider whether significant spending on the Lifetime ISA is the best way of achieving its policy objectives. (Conclusion, Paragraph 92)

Government response. The government defends the Lifetime ISA's role in encouraging saving and supporting first-time buyers, citing its impact, and states that existing data collection and research continuously inform policy decisions and that the policy is under review.
HM Treasury
11 Conclusion 8th Report - Lifetime Individual Saving… Accepted

Lifetime ISA target market data remains mixed, raising concerns about spending effectiveness.

Data concerning Lifetime ISA use by its target market is mixed and inconclusive. We are concerned that Lifetime ISA bonuses may involve significant spending of taxpayers’ money in a way that may not be precisely targeted. Without better quality data on Lifetime ISA holders, it is difficult to estimate the …

Government response. The government states it already collects comprehensive data on LISAs, including published statistics and qualitative research, and has shared further data with the committee, which informs policy decisions and continuous review of the Lifetime ISA.
HM Treasury
12 Recommendation 8th Report - Lifetime Individual Saving… Accepted

Use income distribution impact assessments to evaluate Lifetime ISA's effectiveness for those needing financial support.

The Treasury must use income distribution impact assessments to assess whether the Lifetime ISA effectively targets people who need financial support. If the Lifetime ISA does not achieve that objective, the Treasury should consider whether the LISA has a future in its present form. (Conclusion, Paragraph 97) Additional criticisms

Government response. The government asserts that the Lifetime ISA is well-targeted by design, referencing the property price cap and withdrawal charge, and states that its comprehensive data collection and qualitative research already inform policy decisions regarding its effectiveness.
HM Treasury
13 Conclusion 8th Report - Lifetime Individual Saving… Not Addressed

Inconsistency identified in Lifetime ISA treatment within Universal Credit eligibility assessments.

The Government’s argument that the LISA should be included within a Universal Credit eligibility assessment because the Government has contributed to the balance within the LISA is inconsistent. The Government provides higher levels of contribution through tax relief to many other pension products that are not included in the Universal …

Government response. The government reiterates that the Lifetime ISA is treated as a savings product for Universal Credit purposes and explains its capital limit policy, but does not directly address the committee's specific criticism about the inconsistency of treatment compared to other …
HM Treasury
14 Recommendation 8th Report - Lifetime Individual Saving… Rejected

Treat Lifetime ISA savings equally to other pension products within Universal Credit means testing.

If the Government wants to encourage long-term saving for retirement through Lifetime ISAs, it must treat the savings in a Lifetime ISA in the same way as other pension savings products as part of the Universal Credit means test. (Recommendation, Paragraph 106)

Government response. The government rejects the recommendation to treat Lifetime ISA savings like other pension products for Universal Credit, stating it is a savings product that counts towards capital calculations for UC eligibility, with a rationale for targeting support.
HM Treasury
15 Recommendation 8th Report - Lifetime Individual Saving… Deferred

Include warnings on Lifetime ISA products about inferiority for potential Universal Credit claimants.

If the Government is unwilling to equalise the treatment of the Lifetime ISA with other Government-subsidised retirement savings products in Universal Credit assessments, Lifetime ISA products must include warnings that the Lifetime ISA is an inferior product for anyone who might one day be in receipt of Universal Credit. Such …

Government response. The government will consider the recommendation regarding warnings on Lifetime ISA products in future policy development. It will also work with industry and other departments to consider ways to improve messaging about how savings might affect Universal Credit entitlement, noting …
HM Treasury

Oral evidence sessions

2 sessions
Date Witnesses
23 Apr 2025 Emma Reynolds MP · Department for Environment Food and Rural Affairs, Laura Webster · HM Treasury View ↗
26 Feb 2025 Anne Fairweather, Head of Government Affairs and Public Policy at Hargreaves Lansdown, Brian Byrnes, Head of Personal Finance at Moneybox, Charlotte Harrison, Chief Executive of Home Financing at Skipton Building Society, Funmi Olufunwa, Finance Expert and Founder of Hoops Finance, Martin Lewis, Founder and Executive Chair of Money Saving Expert, Michael Johnson, Research Fellow, Richard Stone, Chief Executive at the Association of Investment Companies View ↗

Correspondence

10 letters
DateDirectionTitle
6 May 2025 Correspondence from HMRC on quantitative and qualitative research on Lifetime I…
22 Apr 2025 Correspondence from Skipton Building Society regarding Lifetime ISA data reques…
22 Apr 2025 Correspondence from the Chair to Skipton Building Society regarding Lifetime IS…
22 Apr 2025 Correspondence from Hargreaves Lansdown regarding Lifetime ISA data request, da…
22 Apr 2025 Correspondence from the Chair to Hargreaves Lansdown regarding Lifetime ISA dat…
22 Apr 2025 Correspondence from Moneybox regarding Lifetime ISA data request, dated 9 April…
22 Apr 2025 Correspondence from Moneybox regarding Lifetime ISA data request, dated 21 Marc…
22 Apr 2025 Correspondence from the Chair to Moneybox regarding Lifetime ISA data request, …
22 Apr 2025 Correspondence from HM Revenue and Customs regarding Lifetime ISA data request,…
22 Apr 2025 Correspondence from the Chair to HM Revenue and Customs regarding Lifetime ISA …