RE276 - Personal Pension Relief: Eligibility

Membership of personal pension schemes is open to individuals who are under the age of 75 and are

• self-employed, or
• employees who are NOT members of an occupational pension scheme (UNLESS it only provides benefits on death). If however an individual has a separate non-pensionable employment which is not associated (see RE287) contributions may be made to a personal pension scheme in respect of that separate employment.