Pension Contributions & Marriage Allowance

For couple where one is a basic rate taxpayer & the other has an income of £13,500, but that person makes a pension contribution into a personal pension of £2,880 net / £3,600 gross effectively reducing their income: 1) Would this allow the lower earner to claim marriage allowance as they would be effectively be a non- taxpayer? 2) would their earning be considered to be £9.900 (i.e. £13,500 minus £3600) or £10,620 (i.e. £13,500 minus £2,880)?

Hi Christopher Rayburn,
1) That's correct.
2) You would subtract the grossed-up pension contributions - so, in this case, the figure would be £9,900.
Thank you.