2012/13 |
2011/12 |
||
| Band £ | Rate % | Band £ | Rate % |
| 0 - 2,710 | 10* | 0 - 2,560 | 10* |
| 0 - 34,370 | 20** | 0 - 35,000 | 20** |
| 34,371 - 150,000 | 40*** | 35,001 - 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 £2,710 (£2,560).
** Except dividends (10%).
*** Except dividends (32.5%).
**** Except dividends (42.5%).
Other income taxed first, then savings income and finally dividends.
Designed By Distinct IT Ltd