|Individuals||£3,600 or 100% of net relevant earnings to £40,000*|
|Employers||£40,000* less employee contributions|
|Minimum age for accessing beneits||55|
* Plus unutilised allowances from the 3 previous years. £10,000 limit may apply if in income drawdown.
Pension contributions for additional rate taxpayers will be tapered to a minimum of £10,000 a year from April 2016.