Sportsperson's Relief

  1. Overview
  2. About the relief
  3. Interaction with pension products
  4. How to claim the relief

Interaction with pension products

Tax relief on contributions to the following pension products applies to your relevant earnings:

Net relevant earnings are income from a trade or profession or non-pensionable employment. Sportsperson's Relief is not taken into account when calculating your net relevant earnings.

Your total contributions should not exceed the limits on tax relief for pension contributions. A 30% limit applies below the age of 50 years to certain categories of professional sportspersons.

Next: How to claim the relief