|
|
|
|
|
| Rate Band |
2009 / 10 |
2008
/ 09 |
| 22% (20% for savings income) on
next |
£37,400 |
£36,000 |
| 40% on income over |
£37,400 |
£36,000 |
| Dividends for basic rate taxpayers |
10% |
10% |
| Dividends for higher rate taxpayers |
32.5% |
32.5% |
|
|
| * There is a 10% starting rate for savings income only, with a limit of £2,320 in 2008 / 09. (2009 / 10; £2,440). If an individualÕs taxable non-savings income is above this limit then the 10% savings rate will not be applicable. There are no changes to the 10% dividend ordinary rate or the 32.5% dividend upper rate. |
|
| |
2009 / 10 |
2008 / 09 |
| Personal Allowance (basic) |
£6,475 |
£5,435 |
| Personal Allowance (65-74) |
£9,490 |
£9,030 |
| Personal Allowance (75 & over) |
£9,640 |
£9,180 |
| Married couple's allowance (basic)
at 10%* |
£2,670 |
£2,540 |
| Married couple's (under 75) allowance
at 10% * |
N/A |
£6,535 |
| Married couple's (75 & over)
allowance at 10% * |
£6,965 |
£6,625 |
| Age related allowance reduced
to basic by £1 for each £2 of income
over |
£22,900 |
£21,800 |
| Blind person's allowance |
£1,890 |
£1,800 |
| Rent-a-room tax-free income |
£4,250 |
£4,250 |
| Child Tax Credit (CTC) (reduced
by 6.67% if income over £50,000) |
£545 |
£545 |
|
|
| * Where at least 1 claimant
was born before 6 April 1935 |
|
