THERE are "limitations" to what assurances the Scottish Government can provide for pensions in an independent Scotland, warn accountants.
A report from the Institute of Chartered Accountants of Scotland said while the SNP had put forward pensions policies setting out what would happen in the event of a Yes vote, the ability of an independent Scottish Government to deliver these was "to a large extent dependent" on the outcome of negotiations with the UK Government, the European Union and others.
The accountancy body said it was "unclear" if having a lower state pension age in Scotland could be justified.
The Scottish Government earlier published a report on pensions in an independent Scotland, promising to continue paying the basic state pension at the current rate.
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