As part of their election manifesto the Tories pledged to reduce tax relief on pension contributions for those earning over £150,000.
Currently, individuals can contribute up to £40,000 to their pension while claiming full tax relief - but the Conservatives said they'd gradually whittle this figure down to as little as £10,000 for high earners.
Act before the budget
Additional rate taxpayers could lose as much as £13,500 this year if they don't act swiftly to take advantage of existing pension rules while they are still available
It may be sensible for some additional rate taxpayers to contribute the maximum amount into a pension before the budget.
While the timing of any change is not known - there is a possibility they could be introduced as early as the Budget or delayed until April 2016.