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Tax Rates & Allowances

Income Tax Rates

2011/12

2010/11

Band £ Rate % Band £ Rate %
0 - 2,560 10* 0 - 2,440 10*
0 - 35,000 20** 0 - 37,400 20**
35,001 - 150,000 40*** 37,401 - 150,000 40***
Over 150,000 50**** Over 150,000 50****

*Only applicable to dividends and savings income. The 10% rate is not available if taxable non-savings income exceeds £2,560 (£2,440).
** Except dividends (10%).
*** Except dividends (32.5%).
**** Except dividends (42.5%).
Other income taxed first, then savings income and finally dividends.