Pension tax relief by age

The bands for pension tax relief are as follows:

Aged under 30 - 15%
30 to 39 - 20%
40 to 49 - 25%
50 to 54 - 30%
55 to 59 - 35%
60 and over - 40%

Question: is it your age at the start of the tax year, end of tax year, or for each paycheck that matters?

Thanks
Stan

Its your age by the end of the tax year. If you are currently 49 and your birthday is in Dec, you can avail of the 30% of earnings for the full year