Originally Posted by
Pontius Navigator
CK, it relates to pensions and tax relief and applies to lower rate tax payers as well.
I am not sure about 15/16 but certainly applied in earlier years.
The OP was asking about tax paid on his pension, not tax relief (and limits) on pension contributions.
Correct figures are here
https://www.gov.uk/government/public...ds-for-2015-16 at para 2