| 2009/10 |
2008/09 |
Band
£ |
Rate
% |
Band
£ |
Rate
% |
| 0 |
0 * |
0 |
0 * |
| 0 - 37,400 |
20 |
0 - 34,800 |
20 |
| Over 37,400 |
40 ** |
Over 34,800 |
40 ** |
* 10% only applicable on savings income where it is below £2,440 (08/09 £2,320).
** Except dividends (32.5%).
Other income taxed first, then savings income and finally dividends. |
Income Tax Reliefs
|
|
2009/10
£ |
2008/09
£ |
| Personal allowance |
- under 65 |
6,475 |
6,035 |
|
- 65 - 74 * |
9,490 |
9,030 |
|
- 75 and over * |
9,640 |
9,180 |
| Married couple's / Civil Partnership's allowance |
- aged less than 75 and born before 6.4.35 * |
N/A |
6,535 |
|
- 75 and over |
6,965 |
6,625 |
| * Age allowance income limit |
|
22,900 |
21,800 |
(reduce age allowance by £1 for every £2 of excess )
|
| Blind person’s allowance |
|
1,890 |
1,800 |
| Rent a room tax free income |
|
4,250 |
4,250 |
|
