Al R - starting a pension for my wife and paying in the maximum - £14,400 ISTR - generated a Govt top-up of over £3000 making her fund up to nearly £18K and apparently I can do that every year she is still working.
If she doesn’t pay tax, the most you can contribute is £2880 a year before tax (which equates to £3600 a year after tax relief is applied). If someone makes £14400 a year in what is referred to as ‘relevant income’, then they can consider contributing (or a spouse can, on their behalf) £11520 to be topped up by tax relief to £14400.