SIPP pension allowance - holiday let income

Hi there, I receive around £13,000 from a furnished holiday let a year which i put on my tax return. I would like to add as much as I can to my SIPP. My question is can i put all of this in a SIPP or do i need to deduct 20%(?) so that once the government adds the top up it reaches £13,000? Would this also be the same if i earned all my earnings tax free? Say using £10,000 holiday let income as an example. Many thanks

Hi,
Pensionable earnings are used to determine the pension threshold allowance. Income from furnished holiday lettings (FHL) is not regarded as pensionable earnings. Examples of this can be found here:
Making contributions to your pension scheme
Pension schemes rates Updated 6 April 2024 
Once you have calculated your pension threshold, you can use your FHL income to pay into the pension scheme. The provider will claim 20% tax from HMRC to add to your pension. While you can pay as much into your pension scheme as you want, only that calculated proportion qualifies for tax relief. Any excess above your threshold must be declared in a Self Assessment tax return, as it will be subject to a pension savings tax charge.  
You should discuss with your pension provider, whether the tax due on the excess will be paid out of your pension pot or by you.
Thank you.

Hi There, Thanks for replying. My question is, can I put 100% of the profits I make from my furnished holiday let into my SIPP? I am self employed and the amount I make (before tax) is around £13,000 Kind regards

Hi,
You can put this into your pension scheme if you want.  
You may have to pay tax on it as it is not earned income, so doesn't count towards your tax free pension allowance.  
Please have a look at the guidance at Tax on your private pension contributions.
Thank you.