In 2018/19, those Scottish taxpayers who make
pension contributions under relief at
source arrangements will also continue to benefit from
pensions relief applied at 20 % until a long - term solution can be found.
Under «relief at
source»
arrangements, members of
pension schemes who do not pay income tax are nonetheless permitted to basic rate tax relief (20 per cent) on
pension contributions up to # 2,880 a year.