Compute the annual allowance charge pa yable by each of the following employees for tax year 2017-18, assuming in each case that "adjusted income" for the year does not exceed £150,000 and that there is no unused annual allowance brought forward. Also assume that the Consumer Prices Index (CPI) rose by 3% in the year to September 2016.

(a) Jill belongs to a money purchase scheme. Her relievable contributions for 2017-18 are £ 15,000. Her employer's contributions for the year on her behalf are £3 0,000.
Jill's taxable income for 2017-18 is £84,000.

(b) Eric's scheme is a defined benefit scheme. When he retires he will receive an annual pension equal to 1/80th of his final salary for each year of pensionable service. He will also receive a lump sum equal to 3/80ths of final salary for each year of pensionable service. Eric had completed 22 years of pensionable service by the start of 2017-18 and his salary was £72,000 per annum. His salary rose to £76,000 by the end of the tax year. His taxable income for 2017-18 is £67,500.
Both Jill's and Eric's pension contributions are relieved by means of the net pay arrangement. Neither of them made any Gift Aid donations during 2017-18.