Pension tax relief

Nothing wrong with your calculations but you have to remember that with the PPC he only had to pay 7,200 into the pension fund whereas with the occupational scheme he paid 9,000 hence the 1,800 difference, so: - with PPC he pays out income tax of 10,900 plus PPC of 7,200 = 18,100, whereas - with occupational scheme he pays out income tax of 9,100 plus pension contribution of 9,000 = 18,100 the same amount of payments out of the same gross income You will not have to prove this merely to do the correct computations as you have shown.