Tax relief on Child's pension

[Oxecon]

I am a high rate tax payer. If I make a contribution into a stakeholder children's pension, is the tax relief at my marginal rate of 40% or restricted to the basic rated 20%

[Mr Dell]

I am happy to be contradicted but as the contribution is your childs then you will pay £2,880 into your childs pension the government will top it up to £3,600. You would not be entitled to higher rate relief on this.