Question regarding Age cutover for Tax relief on pension contributions

BigPineapple

Registered User
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127
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?


 
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.