Paying into Spouse Pension

Dazed_and_confused

So am I right in thinking if she Pays in say £100 a week into her old £12k pension the govt contributes £20 into that pot ,even though she often isn’t paying income tax as is a low earner ?

No. If she contributes £100 then the pension company (courtesy of HMRC/the govt) adds £25.

That would make an annual gross contribution of £6,500 and to pay that much her business profit must be at least £6,500.

Whether she personally pays any tax is irrelevant as far as the basic rate tax relief is concerned. It is her earnings for pension contribution purposes which counts. Providing this is at least £6,500 then she can contribute £6,500 (the gross amount including basic rate tax relief).