The government has announced proposed changes to the complex anti-forestalling rules set out in the Finance Bill, which were to restrict tax relief for pension contributions for high earners. The climb down partly answers objections raised by the Chartered Institute of Taxation (CIOT). The proposals restrict tax relief for pension contributions made by £150,000-plus earners. If the amendments are agreed by parliament, many taxpayers who currently pay premiums on an annual or irregular basis will be allowed to benefit from higher rate tax relief on contributions of up to £30,000, in line with those who make more regular contributions. Welcoming the changes, CIOT president Andrew Hubbard said: 'The CIOT highlighted the unfairness in the original proposals, which favoured those who paid, or whose employer paid, regular monthly or quarterly pension contributions, while disadvantaging those who made less regular contributions.' The new amendments propose that the protected pension input amount (PPIA) can be based on the average of irregular contributions paid in the three years to 5 April 2009, and is to be capped at £30,000, or earnings for the year, if lower. Contributions have to be paid less frequently than quarterly to count as irregular.