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My wife has a part time job but her salary does not meet enough to pay tax. Can she obtain tax relief on contributions made to a pension scheme?

Yes, though if you are not earning enough to pay income tax, you are still eligible to have tax relief added to any contributions you make to a pension plan. Nevertheless, the maximum you can pay in is £2,880 a year, or 100% of your earnings, subject to the ‘annual allowance’ restrictions.

Tax relief is adjoined to the contributions at the basic rate of tax (currently 20%), so if you pay in £2,880 net, tax relief of £720 will be added. Hence, the gross contribution into the pension will be £3,600 (£2,880 x 100/80).