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Appendix A=

UK Tax Rates and Allowances: 2007/8 to 2009/10

 = ;

Rates        &= nbsp;        Bands, allowances, etc.=   &n= bsp;       

 = ;            &n= bsp;            = ;            &n= bsp;         2007/8 &n= bsp;            = ;       2008/9        &= nbsp;            2009/10

 = ;            &n= bsp;            = ;            &n= bsp;         £=         &= nbsp;           &nbs= p; £        &= nbsp;           &nbs= p; £        &= nbsp;

Income Tax        &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p;            &= nbsp;     

Personal allowance        &= nbsp;           &nbs= p;         5,225        &= nbsp;           &nbs= p;  6,035        &= nbsp;           &nbs= p;  6,475

Basic rate band (1)        &= nbsp;      20%        34,600        &= nbsp;            34,800        &= nbsp;            37,400

Higher rate:        &= nbsp;           &nbs= p;      40%

Higher rate threshold= :        &= nbsp;           &nbs= p;    39,825        &= nbsp;            40,835        &= nbsp;            43,875

 

Starting rate band ap= plying to interest and other savings income only (2)

            =             &nb= sp;            =            10%        2,230        &= nbsp;           &nbs= p;  2,320        &= nbsp;           &nbs= p;  2,440

 

 

National Insuran= ce Contributions

Class 1 – Prima= ry        &= nbsp;         11%        ) On earnings between earnings threshold and<= /span>

Class 4        &= nbsp;           &nbs= p;            &= nbsp; 8%        &= nbsp; ) upper earnings limit

Earnings threshold        &= nbsp;           &nbs= p;            &= nbsp;            5,225        &= nbsp;           &nbs= p;  5,435        &= nbsp;           &nbs= p;  5,715

Upper earnings limit<= span style=3D'mso-tab-count:2'>        &= nbsp;           &nbs= p;       34,840        &= nbsp;            40,040        &= nbsp;            43,875

Class 1 – Secon= dary        &= nbsp;   12.8%     - On earni= ngs above earnings threshold

Class 1 & Class 4=         &= nbsp;        1%        &= nbsp; - On earnings above upper earnings limit

 

Class 2 – per w= eek        &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p; 2.20        &= nbsp;           &nbs= p;    2.30        &= nbsp;           &nbs= p;    2.40

Small earnings except= ion        &= nbsp;           4,= 635        &= nbsp;           &nbs= p;  4,825        &= nbsp;           &nbs= p;  5,075

Class 3 – per w= eek        &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p; 7.80        &= nbsp;           &nbs= p;    8.10        &= nbsp;           &nbs= p;    12.05

 

Pension Contribu= tions

Annual allowance        &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p;  225,000        &= nbsp;          235,000<= span style=3D'mso-tab-count:2'>        &= nbsp;          245,000<= o:p>

Lifetime allowance        &= nbsp;           &nbs= p;          1.6M        &= nbsp;           &nbs= p;  1.65M        &= nbsp;            1.75M

 

Capital Gains Ta= x

Annual exemption:

Individuals        &= nbsp;           &nbs= p;            &= nbsp;          9,200        &= nbsp;           &nbs= p;  9,600        &= nbsp;           &nbs= p;  10,100

Trusts        &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p;      4,600        &= nbsp;           &nbs= p;  4,800        &= nbsp;           &nbs= p;  5,050

 

Inheritance Tax<= o:p>

Nil Rate Band        &= nbsp;           &nbs= p;            &= nbsp;      300,000        &= nbsp;          312,000<= span style=3D'mso-tab-count:2'>        &= nbsp;          325,000<= o:p>

Annual Exemption        &= nbsp;           &nbs= p;          3,000        &= nbsp;           &nbs= p;  3,000        &= nbsp;           &nbs= p;  3,000

 

Pen= sioners, etc.        &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p;            &= nbsp;           

Age allowance: 65-74<= span style=3D'mso-tab-count:2'>        &= nbsp;           &nbs= p;     7,550        &= nbsp;           &nbs= p;  9,030        &= nbsp;           &nbs= p;  9,490

Age allowance: 75 and= over        &= nbsp;           &nbs= p;          7,690        &= nbsp;           &nbs= p;  9,180        &= nbsp;           &nbs= p;  9,640

MCA: born before 6/4/= 1935        &= nbsp;           &nbs= p;           6,285=         &= nbsp;           &nbs= p;  6,535        &= nbsp;           &nbs= p;  6,965

MCA: 75 and over        &= nbsp;           &nbs= p;            &= nbsp;           &nbs= p; 6,365        &= nbsp;           &nbs= p;  6,625        &= nbsp;           &nbs= p;  6,965

MCA minimum     (3)        &= nbsp;           &nbs= p;     2,440        &= nbsp;           &nbs= p;  2,540        &= nbsp;           &nbs= p;  2,670

Income limit        &= nbsp;           &nbs= p;            &= nbsp;         20,900        &= nbsp;            21,800        &= nbsp;            22,900

Blind Person’s Allowance     &nbs= p;            1,730        &= nbsp;           &nbs= p;  1,800        &= nbsp;           &nbs= p;  1,890

 

 

Notes=

1.   &n= bsp;    The basic rate on income other than interest, dividends and other savings income was 22% prior to 6 April 2008. The rate applying to dividends is 10%.

2.   &n= bsp;    The starting rate applied to all income prior = to 6 April 2008.

3.   &n= bsp;    The Married Couples Allowance, ‘MCA̵= 7;, is given at a rate of 10%.

 

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