Income tax rates and allowances
Income Tax Allowances
Income Tax Allowances table 2018-19 and 2019-20
Income Tax allowances | 2018-19 | 2019-20 |
---|---|---|
Personal Allowance for people born after 5 April 1948 | £11,850 | £12,500 |
Income limit for Personal Allowance (1) | £100,000 | £100,000 |
Maximum amount of Married Couple's Allowance (born before 6th April 1935) | £8,355 | £8,445 |
Minimum amount of Married Couple's Allowance | £3,220 | £3,260 |
Blind Person's Allowance | £2,290 | £2,320 |
Transferable tax allowance for married couples and civil partners (2) |
£1,060 |
£1,060 |
Income tax rates are different if you live in Scotland.
Income Tax Allowances in Scotland
Income Tax Allowances for Scottish tax year 2019-20
Band | Taxable Income | Scottish Tax Rate |
---|---|---|
Personal Allowance | Up to £11,850 | 0% |
Starter Rate | £11,850-£13,850 | 19% |
Basic Rate | £13,851-£24,000 | 20% |
Intermediate Rate | £24,001 to £43,430 | 21% |
Higher Rate | £43,431 to £150,000 | 41% |
Top Rate | over £150,000 | 46% |
From 6th April 2019, the rates will also differ if you live in Wales.