Tax tables: Income Tax rates 2011-13

This Income Tax table reflects announcements made on 6 December 2011.

Income tax allowance

2011-12

2012-13

Personal allowance - age under 65

£7,475

£8,105

Personal allowance - age 65-74

£9,940

£10,500

Personal allowance - age 75 and over

£10,090

£10,660

Married couple’s allowance¹ maximum amount

£7,295

£7,705

Married couple’s allowance minimum amount²

£2,800

£2,960

Income limit for under 65 personal allowance

£100,00

£100,00

Income limit for age-related allowances

£24,000

£25,400

Blind person’s allowance

£1,980

£2,100

¹ Available to people born before April 6 1935. Tax relief for this allowance is restricted to 10%

² This is also the maximum relief for maintenance payments where at least one of the parties is born before 6 April 1935

Rate

2012

2013

Starting rate for savings: 10%*

£0-£2,560

£0-£2,710

Basic rate: 20%

£0-£35,000

£0-£34,370

Higher rate: 40%

£35,001-£150,000

£34,371-£150,000

Additional rate: 50%

Over £150,000

Over £150,000

* The 10 per cent starting rate applies to savings income only. If your non-savings income is above this limit then the 10 per cent starting rate for savings will not apply.