Income Tax Rates

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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.

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