Income Tax Rates
Self Employed and Partnership
Profits, Employed Earnings, Rental Income
|
2013/14 |
2014/15 |
2015/16 |
Income Band |
% |
% |
% |
Band 1 Starting rate for savings |
n/a |
n/a |
n/a |
Band 2 Basic rate |
20 |
20 |
20 |
Band 3 Higher Rate |
40 |
40 |
40 |
Band 4 Additional Rate |
45 |
45 |
45 |
Interest
|
2013/14 |
2014/15 |
2015/16 |
Income Band |
% |
% |
% |
Band 1 Starting rate for savings |
10 |
10 |
n/a |
Band 2 Basic rate |
20 |
20 |
20 |
Band 3 Higher Rate |
40 |
40 |
40 |
Band 4 Additional Rate |
45 |
45 |
45 |
Dividends
|
2013/14 |
2014/15 |
2015/16 |
Income Band |
% |
% |
% |
Band 1 Starting rate for savings |
n/a |
n/a |
n/a |
Band 2 Basic rate |
10 |
10 |
10 |
Band 3 Higher Rate |
32.5 |
32.5 |
32.5 |
Band 4 Additional Rate |
37.5 |
37.5 |
37.5 |