Never mind Child Benefit, Uni. Fees, or Winter Fuel Allowance. This one is going to hurt long term. Spin will be that it will only hit "high earners". But the Devil is not so much lurking as laughing wildly in the detail. If the Treasury has its way a lot of people, who are by no means high earners, will find sooner or later that the only logical course left to them is to ask to be cashed out of their pension scheme (and maybe pitch into a SIPP) in order to avoid crippling tax charges. That being so a great many of the remaining final salary schemes will simply start to close out.