Defined Benefit Pension Contributions

Can a higher rate tax payer claimed tax relief on contributions to a defined benefit pension (as they can under defined contribution pensions) - employer and employee contributions ??

Hi

You can claim relief on the employee contributions if the are not deducted under the net pay scheme. Net pay - The employer takes the contribution from pay before tax so the customer gets full tax relief whether at the basic, higher or additional rate. No further relief is due.
Not under net pay- The employer takes the contribution after tax so the customer gets basic rate tax relief only. Higher rate customers can claim money back.

Thank you

Can a higher rate customer also claim relief on the employers contribution ?

Hi Amanda Cunningham,
No, tax relief is only due on your own contributions.
Thank you.