I'd question if relying on the state pension is a wise plan for anyone under forty five, it's unsustainably high at the moment so whether the tax saving is there or not, perhaps it's very necessary to invest in private retirement provision[/QUOTE]At 40, he definitely should not be contributing to a pension which attracts tax relief at only 20%.
It will be taxed on the way out. So it could well be taxed at 20% or more when he receives it.
The thing to do is to continue saving. If he earns income at the higher rate in the future, then he can contribute to a pension.
If he has a mortgage, he should pay it off.
If he is renting, he should look at buying a house.
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