ACCA Taxation F6 Practice Exam 2026 – Complete Study Resource

The eligibility to contribute to a pension scheme is quite broad, allowing anyone up to the age of 75 to make contributions. This includes individuals who may not be earning income, such as students or those who are unemployed. This flexibility encourages wider participation in saving for retirement, irrespective of employment status or earnings at the time of contribution.

The other options are limited in scope. For instance, the option suggesting only full-time workers could exclude many individuals who can still benefit from contributing to a pension scheme, such as part-time workers or those on career breaks. The option that mentions individuals aged 21 and over does not consider younger individuals who can also contribute, particularly if they have earnings. Lastly, the choice that limits contributions solely to self-employed individuals overlooks the ability of employed persons to also contribute to pensions, thereby significantly narrowing the actual eligibility for pension contributions.