Tax Info

Personal Allowances

The Personal Allowance is the amount of income a person can get before they pay tax.

Allowances

2020 to 2021

2019 to 2020

2018 to 2019

2017 to 2018

Personal Allowance

£12,500

£12,500

£11,850

£11,500

Income limit for Personal Allowance

£100,000

£100,000

£100,000

£100,000

The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit. It can go down to zero.

Personal Allowances for people born before 6 April 1948

People born before 6 April 1948 may be entitled to a bigger Personal Allowance.

From 2016 to 2017, everyone gets the standard Personal Allowance.

Allowances

2015 to 2016

2014 to 2015

2013 to 2014

Personal Allowance for people born between 6 April 1938 and 5 April 1948

£10,600

£10,500

£10,500

Personal Allowance for people born before 6 April 1938

£10,660

£10,660

£10,660

Income limit for Personal Allowance

£27,700

£27,000

£26,100

This Personal Allowance goes down by £1 for every £2 above the income limit. It won’t go below the standard Personal Allowance for that year.

Before 2013 to 2014

Before the 2013 to 2014 tax year, the bigger Personal Allowance was based on age instead of date of birth.

Allowances

2012 to 2013

Personal Allowance for people aged 65 to 74

£10,500

Personal Allowance for people aged 75 and over

£10,660

Income limit for Personal Allowance

£25,400

Other allowances

Allowances

2020 to 2021

2019 to 2020

2018 to 2019

2017 to 2018

Married Couple’s Allowance – maximum amount

£9,075

£8,915

£8,695

£8,445

Married Couple’s Allowance – minimum amount

£3,510

£3,450

£3,360

£3,220

Blind Person’s Allowance

£2,500

£2,450

£2,390

£2,320

Tax rates and bands

Tax is paid on the amount of taxable income remaining after allowances have been deducted.

Band

Rate

Income after allowances 2020 to 2021

Income after allowances 2019 to 2020

Income after allowances 2018 to 2019

Income after allowances 2017 to 2018

Starting rate for savings

10% (0% from 2015 to 2016)

Up to £5,000

Up to £5,000

Up to £5,000

Up to £5,000

Starter rate in Scotland

19%

Up to £2,085

Up to £2,049

Up to £2,000

Basic rate in Scotland

20%

£2,086 to £12,658

£2,050 to £12,444

£2,001 to £12,150

Up to £31,500

Basic rate in England & Northern Ireland

20%

Up to £37,500

Up to £37,500

Up to £34,500

Up to £33,500

Basic rate in Wales

20%

Up to £37,500

Up to £37,500

Up to £34,500

Up to £33,500

Intermediate rate in Scotland

21%

£12,659 to £30,930

£12,445 to £30,930

£12,151 to £31,580

Higher rate in Scotland

40%

(41% from 2018 to 2019)

£30,931 to £150,000

£30,931 to £150,000

£31,581 to £150,000

£31,501 to £150,000

Higher rate in England & Northern Ireland

40%

£37,501 to £150,000

£37,501 to £150,000

£34,501 to £150,000

£33,501 to £150,000

Higher rate in Wales

40%

£37,501 to £150,000

£37,501 to £150,000

£34,501 to £150,000

£33,501 to £150,000

Top rate in Scotland

46%

Over £150,000

Over £150,000

Over £150,000

Over £150,000

England & Northern Ireland Additional rate

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