Taux d'impôt sur le revenu

 

2009/10		2008/09
Band £	Rate %	Band £	Rate %
0 - 2,440	10*	0 - 2,320	10
2,441 - 37,400****	20 **	2,321 - 34,800	20 **
Over 37,400****	40 ***	Over 34,800	40 ***

* Uniquement applicable aux dividendes et les revenus de l'épargne.

** sauf dividends (10%).

*** sauf dividends (32.5%)

Autres revenus imposables en premier, puis les revenus de l'épargne et, enfin, les dividendes.

 

Réductions et abattements

 

		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 allowance (relief at 10%)	- aged less than 75 and born before 6.4.35 *	n/a	6,535
	- 75 and over*	6,965	6,625
	- min. amount	2,670	2,540
* Age allowance income limit		22,900	21,800
(reduce age allowance by £1 for every £2 of excess income over £22,900)
Blind person’s allowance		1,890	1,800