Private pension contributions for foster carers

HolidayHelp

I'm hoping that somebody knowledgeable could help me please? 
I have earnings as a therapeutic foster carer. I pay no tax though due to qualifying care relief. 
How much is the maximum I can deposit yearly into a sipp?
Is it £2880 as a none tax payer or £60.000 an income? I'm not sure if my income is "Relevant" 

molerat

https://www.mandg.com/wealth/adviser-services/tech-matters/pensions/tax-relief/pension-contributions-questions

Q. Is foster care income regarded as relevant earnings for pension contributions?

A. You need to establish exactly how this is paid and taxed. The situation will depend on whether the client has elected to use the "profit method" or "simplified method" and these options are explained in the following links:

https://www.gov.uk/government/publications/qualifying-care-relief-foster-carers-adult-placement-carers-kinship-carers-and-staying-put-carers-hs236-self-assessment-helpsheet

https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim52760

The following link is to a useful module, which provides guidance for foster carers and how they pay tax and NIC –

http://www.hmrc.gov.uk/courses/syob2/fc/index.htm

The following link explains that the reward element (or accepted profit) is regarded as self-employed earnings –

http://www.hmrc.gov.uk/manuals/nimmanual/nim21026.htm

In summary, our understanding is that it will be the reward element (or accepted profit) that would be classed as relevant earnings for the purposes of pension contributions.

HolidayHelp

I feared that would be the case. Thanks for that as we have searched but couldn't find the answer.