Tax Relief

Updated 18 Jan 2026

What is tax relief?

Tax relief means the government refunds some of the tax you’ve paid. It’s most commonly associated with pensions. When you pay into a pension, you get tax relief on your contributions.

How does pension tax relief work?

When you contribute to a pension, the government adds money based on your tax rate:

  • Basic rate (20%). Pay £80, get £100 in your pension. £20 added automatically
  • Higher rate (40%). Pay £80, get £100, then claim back another £20 through your tax return. Total cost: £60
  • Additional rate (45%). Same process, claim back £25. Total cost: £55

The basic rate relief is usually added automatically by your pension provider. Higher and additional rate taxpayers need to claim the extra through Self Assessment.

Why does the government offer this?

To encourage people to save for retirement. The tax relief makes pensions one of the most tax-efficient ways to save. You’re effectively investing money that would otherwise have gone to HMRC.

Are there limits?

Yes. You can only get tax relief on contributions up to £60,000 per year (or 100% of your earnings, whichever is lower). This is called the annual allowance.

Does tax relief apply to ISAs?

No. ISAs work differently. You don’t get relief when you pay in, but you pay no tax when you take money out. Pensions give you tax relief upfront but you pay income tax on withdrawals later.

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Key points about tax relief

  • Government tops up your pension based on your tax rate
  • Basic rate added automatically. Higher rates need claiming
  • Up to £60,000 per year, or 100% of earnings
  • Doesn’t apply to ISAs. Different tax treatment

More information

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