Funding a SIPP with a pension

Bobinyorkshire

Hi, my wife receives a NHS pension just below her PA and hence pays no tax or NI. Can she use this income to fund a SIPP and receive tax relief of 20% or she limited to £2880 as a non-earner?
Also, if she can invest 80% of her pension ‘income’ will any tax relief she receives be considered income and thus push her above her PA and so be taxed?
Many thanks for help in advance

Dazed_and_C0nfused

She can use the money to fund a SIPP but if she has no pensionable earnings she can only contribute £2,880.  Which will have £720 basic rate tax relief added giving her a fund of £3,600.

Pension tax relief is added to the pension fund and isn't her income.

When she comes to take money from the pension fund then that pension income is taxable income (with 25% being tax free, commonly either up front or as part of each payment).

Bobinyorkshire

Thank you for your prompt reply