Do non-taxpayers get pension tax relief?

Under relief at source, yes: 20% on contributions up to £2,880 net (£3,600 gross) a year. Under net pay, no.

How do I claim higher-rate relief?

Through your Self Assessment tax return, or by contacting HMRC if you do not file one.

Pension tax relief calculator

Pension contributions get tax relief at your highest rate of income tax, up to 100% of your earnings and within your annual allowance. With relief at source your provider adds 20% and higher or additional-rate taxpayers claim the rest through Self Assessment; with net pay the full relief comes through payroll.

Last reviewed n/a · rules version rules@2026-10-06#25 ·

See the tax relief on a pension contribution, what your provider adds, and what you claim back through Self Assessment.

Questions

Do non-taxpayers get pension tax relief?: Under relief at source, yes: 20% on contributions up to £2,880 net (£3,600 gross) a year. Under net pay, no.
How do I claim higher-rate relief?: Through your Self Assessment tax return, or by contacting HMRC if you do not file one.