A tax charge on pension saving by high earners that applied to saving that exceeded the special annual allowance in the 2009/10 or 2010/11 tax years. The charge reduced the level of tax relief afforded to high earners to basic-rate relief. Accordingly, for 2009/10 it was set at 20%. For 2010/11, it applied at 20% in relation to pension saving relieved at the 40% higher-rate of income tax and 30% in relation to saving relieved at the 50% additional rate.