Junior Sipp Contributions - Higher Rate Payer Relief

Hi I'm a higher rate tax payer. With my personal SIPP I understand I can claim the additional amount through my self assessment. I also contribute to a Junior SIPP which the provider claims the basic tax relief at 20%. My question here is, can claim the higher rate of relief on my self assessment for these payment to the Junior Sipp?

Hi,

You cannot claim higher rate tax relief for pension contributions paid into a Junior SIPP.  

Any higher rate tax relief will be based on the earnings of the child and can be claimed by them, not you.

Thank you.