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<p><strong>As shown in HMRC's published statistics (Table PEN3 available here: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/259967/pen3.pdf),
in 2011-12 around 20,000 unemployed adults made or received contributions into their
personal pensions. 6,000 of these individuals made use of the non-earnings pension
contribution limit of £3,600 including basic rate tax relief. </strong></p><p> </p><p><strong>A
further 10,000 children, 10,000 individuals in full time education and 10,000 carers
made or received contributions into their personal pensions. Of these, around a quarter
made use of the non-earnings pension contribution limit. </strong></p><p> </p><p><strong>Of
the individuals mentioned above who made use of the non-earnings pension contribution
limit in 2011-12, around two thirds were female.</strong></p><p> </p><p><strong>The
Government has made no assessment of the effects of increasing the limit on couples
saving together for retirement but keeps all tax policies under review.</strong></p><p>
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