Question regarding Age cutover for Tax relief on pension contributions

[BigPineapple]

Something that just occurred to me when I was updating my pension contribution earlier this evening.

What's the guidance where someone is cross over two age bands in a year? By that I mean for example someone age 49 right now today and have 50th birthday on 1st July 2025. Are they allowed to only contribute up to 25% or 30% in 2025?

 

[Sarenco]

if you turn 50 on 31 December 2024, then you can contribute 30% of your net relevant earnings to a pension for 2024.

 

[ClubMan]

The higher rate of tax exempt contributions applies for the full year in which one turns the relevant age.

Edit: post crossed with @Sarenco's.

 

[ClubMan]

By that I mean for example someone age 49 right now today and have 50th birthday on 1st July 2025. Are they allowed to only contribute up to 25% or 30% in 2025?

They can contribute 30% with full tax relief for the full year 2025.