a website on tax relief is financial website a website of loan is also an financial website so if i link them, is it irrelevant link. i don't think so. Please advice
This is relevant link, as every business and financial services you can place in the same category. It does not matter about sub categories, and well you can not afford to place your direct competitors links on your website.
Look if you have loans website then your relevant categories is: Loans, financial services, Business Services, you can add exchange links with that kind of site and if you are going out of them then it will call irrelevant