Income Tax allowances table 2013 - 14 and 2014 - 15
| 2013-14 | 2014-15 | |
| Personal Allowance for people born after 5 April 1948 (1) | £9,440 | £10,000 |
| Income limit for Personal Allowance | £100,000 | £100,000 |
| Personal Allowance for people aged 65-74 (1)(2) | N/A | N/A |
| Personal Allowance for people born between 6 April 1938 and 5 April 1948 (1) (2) | £10,500 | £10,500 |
| Personal Allowance for people aged 75 and over (1)(2) | N/A | N/A |
| Personal Allowance for people before 6 April 1938 (1) (2) | £10,660 | £10,660 |
| Maximum amount of Married Couple's Allowance (born before 6th April 1935) (2) (3) | £7,915 | £8,165 |
| Income limit for age-related allowances | N/A | N/A |
| Income limit for the allowances for those born before 6 April 1948 | £26,100 | £27,000 |
| Minimum amount of Married Couple's Allowance | £3,040 | £3,140 |
| Blind Person's Allowance | £2,160 | £2,230 |
Income Tax rates and taxable bands 2013 - 14 and 2014 - 15
| 2013-14 | 2014-15 | |
| Starting rate for savings: 10%* | £0 - £2,790 | £0 - £2,880 |
| Basic rate: 20% | £0 - £32,010 | £0 - £31,865 |
| Higher rate: 40% | £32,011 - £150,000 | £31,866 - £150,000 |
| Additional rate: 45% from 6 April 2013 | Over £150,000 | Over £150,000 |
National Insurance Contributions
| £ per week | 2013-14 | 2014-15 |
| Lower earnings limit, primary Class 1 | £109 | £111 |
| Upper earnings limit, primary Class 1 | £797 | £805 |
| Upper accrual point | £770 | £770 |
| Primary threshold | £149 | £153 |
| Secondary threshold | £148 | £153 |
| Employees' primary Class 1 rate between primary threshold and upper earnings limit | 12% | 12% |
| Employees' primary Class 1 rate above upper earnings limit | 2% | 2% |
| Class 1A rate on employer provided benefits (1) | 13.8% | 13.8% |
| Employees' contracted-out rebate (for contracted-out salary related schemes only) | 1.4% | 1.4% |
| Married women's reduced rate between primary threshold and upper earnings limit | 5.85% | 5.85% |
| Married women's rate above upper earnings limit | 2% | 2% |
| Employers' secondary Class 1 rate above secondary threshold | 13.8% | 13.8% |
| Employers' contracted-out rebate, salary-related schemes | 3.4% | 3.4% |
| Employers' contracted-out rebate, money-purchase schemes | N/A | N/A |
| Class 2 rate | £2.70 | £2.75 |
| Class 2 small earnings exception | £5,725 per year | £5,885 per year |
| Special Class 2 rate for share fishermen | £3.35 | £3.40 |
| Special Class 2 rate for volunteer development workers | £5.45 | £5.55 |
| Class 3 rate | £13.55 | £13.90 |
| Class 4 lower profits limit | £7,755 per year | £7,956 per year |
| Class 4 upper profits limit | £41,450 per year | £41,865 per year |
| Class 4 rate between lower profits limit and upper profits limit | 9% | 9% |
| Class 4 rate above upper profits limit | 2% | 2% |
| Additional primary Class 1 percentage rate on deferred employments | 2% | 2% |
| Additional Class 4 percentage rate where deferment has been granted | 2% | 2% |
Corporation Tax
| Rate | 2013 | 2014 |
| Small profits rate* | 20%* | 20%* |
| Small profits rate can be claimed by qualifying companies with profits at a rate not exceeding | £300,000 | £300,000 |
| Marginal Relief Lower Limit | £300,000 | £300,000 |
| Marginal Relief Upper Limit | £1,500,000 | £1,500,000 |
| Standard fraction | 3/400 | 1/400 |
| Main rate of Corporation Tax* | 23%* | 21%* |
| Special rate for unit trusts and open-ended investment companies | 20%* | 20%* |
Capital Gains Tax
| Customer group | 2011-12 | 2012-13 | 2013-14 |
| Individuals, personal representatives and trustees for disabled people | £10,600 | £10,600 | £10,900 |
| Other trustees | £5,300 | £5,300 | £5,450 |
Stamp Duty Rates
| Purchase price/lease premium or transfer value | SDLT rate |
| Up to £125,000 | Zero |
| Over £125,000 to £250,000 | 1% |
| Over £250,000 to £500,000 | 3% |
| Over £500,000 to £1 million | 4% |
| Over £1 million to £2 million | 5% |
| Over £2 million from 22 March 2012 | 7% |
| Over £2 million (purchased by certain persons including corporate bodies) from 21 March 2012 |
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