Exit tax on pension

[practitioner]

If I contribute to a pension at 42% tax relief for several years and prior to retirement I reduce working hours and end up just getting 20% relief because of reduced working hours and hence salary, what tax % do I pay on the 75% balance after availing of the 25% tax free lump sum?

 

[jpd]

The tax on the balance of your pension is subject to the normal income tax rules - normally, your pension provider will operate a PAYE system and deduct any income due, having regard to your tax credits and limits