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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