Parent SIPP contributions over £3.6k for non-working child over 18

Hi, I have a child over 18 who has been unable to work due to on-going illness for the past few years and for whom, I am looking at opening and contributing to SIPP. I am aware that the maximum net amount that I can pay into the SIPP and receive a basic rate tax rebate on is £2,880. But, is it possible to contribute more the £2,880 with no tax relief rebate? If so, what is the maximum gross amount that I am able to contribute each year? Thank you.

Hi,
Yes, there is no limit to how much can be paid into a pension pot, but as your son does not have any earned income, only £2880 would qualify for tax relief. Any amount in excess of this sum, is taxable and is declared in a Self Assessment tax return, in the box for penison saving tax charges.
Thank you.