Does contribution based ESA count towards pension annual allowance

Hello, I received contribution-based ESA. I'm wondering whether it counts as employment income for the purposes of working out what my pension annual allowance is this year. Thanks

Hi ballygirl G,
Yes as this needs to be taken into account to work out your adjusted net income.
Thank you.

Thank you HMRC Admin 21. Could you please point me to some guidance or other source that confirms this? I had understood that ESA didn't count. For example it is not listed here: https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm044100#earnings I am trying to work out how much I can put into my SIPP this year and still get tax relief. I will earn less than £60k this year even with the ESA so I will be putting in less than that and need to work out exactly what earnings will count (as I only want to put in an amount that attracts tax relief)

Hi, not an Admin however I believe you are asking if it is relevant for the purposes of pension tax relief rather than adjusted net income, ESA is income but it is not earnings and it is only earnings which are relevant for your pension tax relief.

Hi ballygirl G,
Adjusted net income is total taxable income before any Personal Allowances and less certain tax reliefs.
As contribution based ESA is taxable this needs to be included.
Thank you. 

Thank you BellaBoo. You understand the question I am asking and as I thought confirm that I cannot get tax relief on the my ESA if I put it into my pension. Hmrc admins- could you please read my questions again. You haven’t answered my question. I don’t think you understand what I am asking. If you believe you have answered the question I am asking then please refer me to some government page that confirms it.

Hi ballygirl G,
Please refer to Personal Allowances: adjusted net income. If you click on taxable income it then confirms some state benefits. As contribution based ESA is taxable income this needs to be included. HMRC cannot advise you how much to pay into your pension.
Thank you.

Hi Admin, ballygirl G is not asking if ESA is taxable income. They are asking if it is relevant earnings for pension tax relief purposes. https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm044100#earnings