|Annual Allowance *||£40,000 **||£50,000 **|
* Income tax relief available on higher of £3,600 or relevant earnings, subject to annual allowance limit.
** Potential to carry forward unused relief of up to £40,000 per year from the previous three years.
Basic state pension
|Single person per year||£5,727.80||£5,587.40|
|Spouse/civil partner addition per year||£3,432.00||£3,348.80|
|Married couple/civil partnership total per year||£9,159.80||£8,936.20|