Query on age-related tax relief on pension contributions

H

Herbie

Registered User
Messages
66
Hi,

Are the age brackets for pension contribution tax relief based around the actual birthday or the year that the person moves into a new age bracket? For instance, if a person turns 40 in October 5th, can they only get tax relief on contributions of 25% of net relevant earnings after 5th October?
 
It's the full year, so if birthday is in oct which moves you into a new bracket, then you can increase from Jan 1
 
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