CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

Tax Rates And Bandings

TAX RATES AND BANDINGS

Rates and Bandings from 1986/1987 to 2007/2008

Basic rate COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Higher rate % to £ % over £ 1986/1987 29 1987/1988 27 1988/1989 25 19,300 40 19,300 1989/1990 25 20,700 40 20,700 1990/1991 25 20,700 40 20,700 1991/1992 25 23,700 40 23,700 Rates and Bandings from 1986/1987 to 2007/2008 Lower rate Basic rate Higher rate

up-to £

from £

to £

over £

%

%

%

1992/1993

20

2,000

25

2,001 23,700

40

23,700

1993/1994

20

2,500

25

2,501 23,700

40

23,700

20 No printing, copying or reproduction permitted. 3,000 25 3,001 23,700 40 20 3,200 24 3,201 24,300 40 20 3,900 24 3,901 25,500 40 20 4,100 23 4,101 26,100 40 20 4,300 23 4,301 27,100 40 10 1,500 23 1,501 28,000 40 10 1,520 22 1,521 28,400 40 10 1,880 22 1,881 29,400 40 10 1,920 22 1,921 29,900 40

1994/1995

23,700

1995/1996

24,300

1996/1997

25,500

1997/1998

26,100

1998/1999

27,100

1999/2000

28,000

2000/2001

28,400

2001/2002

29,400

2002/2003

29,900

203

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