I read that you used to be able to make contributions to a spouse’s private pension fund as well as your own in order to increase the amount of income taxed at basic rate if the spouse was not employed. Does this still apply?

Arthur Weller replies:
There is no limit on the contributions that may be made by or behalf of an individual, but tax relief is only available on contributions up to the higher of 100% of relevant earnings and £3,600 gross, and is further restricted by the 'annual allowance' and the 'lifetime allowance'. Contributions may be made not only by scheme members and employers but also by anyone else on their behalf - spouse, civil partner, parents, grandparents etc. The scheme member will get tax relief on such contributions within the permitted limits.