Levy increases on stronger pension funds that are being proposed by the Pension Protection Fund have been branded "unfair" by the consultant Hymans Robertson, reports the Herald.
Substantial rises are to be introduced to well-funded schemes in an attempt to ease the "unfair burden" of weaker funds, the report continues.
The PPF has claimed that an increase of risk-based levies on better-funded schemes will minimise the burden on less well-funded schemes.
However, Glasgow-based Hymans Robertson refute this, claiming that it is the schemes which have paid most attention to reducing losses that are being punished.
Martin Potter, a partner at Hymans Robertson, said: "what they have done in practice is to penalise the better-funded schemes (and) protect the under-funded schemes who have yet to take any action to address their funding shortfalls."
He recently said that the 2008 proposals were "a classic case of moving the goalposts".
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