In 2025-26 the government will introduce a system to make top-up payments in respect of contributions made in 2024-25 onwards directly to low-earning individuals saving in a pension scheme using a Net Pay Arrangement. These top-ups will help to better align outcomes with equivalent savers saving into pension schemes using relief at source. 

The government will also invest in HMRC to modernise the administration of relief at source, and deliver a data-driven tax administration system for relief at source pension schemes, employers and members.