Income Tax Rates & Allowances (UK excluding Scotland)
- Since 2016/17, all individuals will be entitled to the same personal allowance, regardless of the individuals’ date of birth.
- From 6 April 2010, the personal allowances will reduce by £1 for every £2 of income above £100,000 until they are nil.
Income tax rates and taxable bands (UK excluding Scotland)
|Basic tax rate||20%||20%||20%|
|Income taxed at
|Income taxed at higher rate
of 40% if income more than
|£37,700 plus personal allowance||£37,700 plus personal allowance||£37,700 plus personal allowance|
|Income taxed at additional rate
of 45% if income more than
1 Personal allowance is reduced by £1 for every £2 earned over £100,000
2 Assumes the individual is in receipt of the standard UK personal allowance.