Yes, subject to certain rules.
It is possible to make a pension contribution on behalf of someone else such as a child, grandchild or spouse. However, the eligibility to receive tax relief on the contribution is based on the pension holder and not the person making the contribution.
The amount eligible for tax relief is based on the relevant UK earnings of the pension holder, and not the person making the contribution.
For example, if you were looking to contribute into a pension for a child, they typically do not have any earnings. Therefore, the maximum contribution eligible for tax relief would be £2,880 net i.e. £3,600 gross.
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