Tax relief

[Tom Haskins-Vaughan]

I have a pension fund that I pay into. I pay 78.00 but get tax relief at 
basic rate (22%) so actually 100.00 is deposited into my pension fund.

My question is: is this tax relief an expense or an income?

i.e. Expenses:Tax:Income Tax     -22.00
or Income:Tax Relief                     22.00

Cheers for any help.

Tom