Who Can Claim Higher Rate Pension Tax Relief?
Who can claim higher rate pension tax relief depends on two main factors: the type of pension scheme you’re in (as explained in our article on Relief at Source vs Net Pay) and your tax band. Use this page to check your current 2025/2026 tax band and see if you’re eligible to reclaim..
2025/2026 UK Tax Bands (England, Wales & Northern Ireland)
If you pay tax in England, Wales or Northern Ireland, check the below 2025/2026 income tax bands to determine eligibility:
| Taxable income | Tax rate / Band |
|---|---|
| Up to £12,570 | 0% — Personal Allowance |
| £12,571 – £50,270 | 20% — Basic rate |
| £50,271 – £125,140 | 40% — Higher rate |
| Above £125,140 | 45% — Additional rate |
What this means:
If your income falls into the Higher or Additional Rate tax bands, and you use a Relief at Source pension, you may be owed additional tax relief.
Scotland Tax Bands (2025/2026)
If you pay tax in Scotland, check the below 2025/2026 income tax bands to determine eligibility:
| Taxable income | Tax rate / Band |
|---|---|
| Up to £12,570 | 0% — Personal Allowance |
| £12,571 – £15,397 | 19% — Starter rate |
| £15,398 – £27,491 | 20% — Scottish Basic rate |
| £27,492 – £43,662 | 21% — Intermediate rate |
| £43,663 – £75,000 | 42% — Higher rate |
| £75,001 – £125,140 | 45% — Advanced rate |
| Above £125,140 | 48% — Top rate |
What this means:
If your income falls into the Higher, Advanced or Top Rate Scottish tax bands, and you use a Relief at Source pension, you may be owed additional tax relief.
Can You Claim Higher Rate Tax Relief?
Who can claim higher rate pension tax relief? You can, if:
- Your income puts you in the bands mentioned above
- Your pension scheme is Relief at Source, where your contributions are taken from your after-tax income
- You haven’t already told HMRC about these contributions, or had a self-assessment completed on your behalf.
What To Do Next
- Confirm your pension type
If you haven’t already, use the Relief at Source vs Net Pay article to double-check how your scheme gives tax relief. - Confirm your band for 2025/26
Use the tables above and your current income to see whether you’re in higher, additional, or one of the higher Scottish bands. - Gather your contribution figures
From pension provider statements or payslips (for Relief at Source, focus on what you paid in and what they added). - Contact HMRC
There are a few ways to contact HMRC, which include by letter, and through online HMRC reclaim portal.
Want a Step-By-Step Reclaim Guide?
We are building a detailed reclaim guide that shows what HMRC ask for, and step-by-step guidance on contacting HMRC.