PRSA tax relief against JA

If spouses only income is Jobseekers allowance, can her contributions to a PRSA get tax relief ?.

Jobseekers allowance or jobseekers benefit?

Sorry, should be benefit

I don't think so Joe. The relief is available as an age related % of "net relevant earnings" which is defined as including "income arising in respect of remuneration from an office or employment of profit held by the individual". Jobseekers benefit doesn'tfall within that definition, although it is assessed to tax under Schedule E.

Even if the relief were available, it would be nearly worthless in a situation where the person's only source of income is JSB, as it would cancel out the PAYE tax credit which was sheltering the first 8,250 of taxable JSB from tax anyway.