Income Tax RatesTaux 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 |
|
