Now defunct, the special annual allowance formed part of the anti-forestalling measures that the Labour government implemented in advance of its planned restriction of tax relief for pension saving from 6 April 2011. The allowance was set at £20,000 in most cases, although for certain irregular saving it rose to £30,000. Pension saving by high earners in each of the 2009/10 and 2010/11 tax years only attracted tax relief up to the amount of the allowance. Saving in excess of the allowance was subject to a special annual allowance charge. The special annual allowance applied in addition to the annual allowance in each year.