НАЛОГИ 2011/2012
The following rates and allowances are put forward on 2 December 2010 and these can be changed as this is considered to be the pre budget figures 
 

Income Tax Rates

Rate on taxable income

Band, £(GBP)

Rate,%

Starting savings rate   0 - £2,560   10*

Basic rate

  Up to £35,000

  20 

Higher rate

  £35,001 - £150,000

  40 
Additional rate   over £150,000  50

* Starting savings rate is available for savings income only. In case non savings taxable income increases starting rate limit then the starting savings rate is not available.

 

Allowances and Reliefs

 

£ (GBP)

Personal allowance (under 65 age)

7,475

Income limit for personal allowance for under 65 age

100,000

Personal allowance aged 65-74 

9,940

Personal allowance aged 75 and over 

10,090

Married couple's allowance aged 75 and over 

7,295

Married couple's allowance minimal amount

2,800

Income Limit for age related allowance

aged 65-75

24,000

aged 75 and over

24,000

Individual Savings Accounts (ISAs)

Maximum annual contributions –  Total overall annual investment limit £10,680

 

 

Comprising      -   Cash up to £5,340 max
                        -   Balance in stock and shares £10,680 max

National Insurance Contributions

Weekly earnings £(GBP)

Not contracted out

Class I (employment) Employee’s rate

Up to 139

Nil

139.01 to 817

12%

Earnings over 817 2%

Employer’s rates  

 

Up to 136

Nil

Above 136

13.8%

Class 2 
Annual small earning exception is £5,315
 Class 2 rate per week is £2.50

 

Class 3
 Voluntary contribution per week rate is £12.6

 

Class 4
Lower annual earnings limit is £7,225
 Upper annual earnings limit is £42,475

Class 4 rate Between lower and upper earnings limit is 9%
 Class 4 rate above upper earning limit is 2%

 

 

Corporation Tax (per emergency June budget 2010)

 

Taxable profit £ (GBP)s

Small businesses

20%

Large businesses 27%

Capital Gains Tax (per emergency June budget 2010)

Higher rates taxpayers 

28%

Basic rates taxpayers 

18%

Individual annual exemption 

£10,100


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