How does tax relief on pension contributions generally work?

How does tax relief on pension contributions generally work?

• A. Contributions are never eligible for tax relief.
• B. Tax relief is granted at a flat 20% to all contributions.
• C. Tax relief applies only to employer contributions.
• D. Contributions get tax relief at the contributor's marginal tax rate, via payroll deduction or self-assessment, subject to annual limits.

Answer: (D)