| 2002~03 | 2001~02 | Increase | ||
| Personal allowance | £4,615 | £4,535 | 80 | |
| Blind person's allowance | £1,480 | £1,450 | 30 | |
| Age allowance income limit | £17,900 | £17,600 | 300 | |
| Age related allowances | ||||
| Personal allowance | 65 - 74 | £6,600 | £5,990 | 610 |
| Personal allowance | 75+ | £6,370 | £6,260 | 110 |
| Married couple's allowance | DOB prior 6/4/1935 | £5,465 | £5,356 | 109 |
| Married couple's allowance | 75+ | £5,535 | £5,435 | 100 |
| 2002~03 | 2001~02 | Increase | |||||
| Lower rate | from | 10% | £0 | 10% | £0 | - | - |
| to | £1,920 | £1,880 | 40 | ||||
| Basic rate | from | 22% | £1,921 | 22% | £1,881 | - | |
| to | £29,900 | £29,400 | 500 | ||||
| Savings | 20% | 20% | - | ||||
| Dividends | 10% | 10% | - | ||||
| Higher rate | from | 40% | £29,901 | 40% | £29,401 | - | 500 |
| Dividends | 32.5% | 32.5% | - | ||||
| 2002~03 | 2001~02 | Increase | |
| Class 1 - employee | |||
| Lower earnings limit (LEL) | £75 per wk | £72 per wk | 3 |
| Employees earnings threshold (ET) | £89 per wk | £87 per wk | 2 |
| Rate up to LEL | 0% | 0% | - |
| Rate between LEL and ET | 0% | 0% | - |
| Rate between ET and UEL (not contracted-out) |
10% | 10% | - |
| Rate in excess of UEL | 0% | 0% | - |
| Rate between ET and UEL (contracted-out) | 8.4% | 8.4% | - |
| Upper earnings limit (UEL) | £585 per wk | £575 per wk | 10 |
| Class 1 - employer | |||
| Earnings threshold (ET) | £89 per wk | £87 per wk | 2 |
| Rates above ET (not contracted-out) |
11.8% | 11.9% | -0.1% |
| Rates between ET and UEL (contracted-out) |
8.4% | 8.9% | -0.5% |
| Rate in excess of UEL (contracted-out) |
11.8% | 11.9% | -0.1% |
| Class 1A | |||
| Rate | 11.8% | 11.9% | -0.1% |
| Other taxed benefits in kind | 11.8% | 11.9% | -0.1% |
| Class 1B | |||
| Rate | 11.8% | 11.9% | -0.1% |
| Class 2 | |||
| Rate | £2.00 per wk | £2.00 per wk | - |
| small earnings exception limit | £4,025 pa | £3,995 pa | 30 |
| Class 3: voluntary contribution | |||
| Flat rate | £6.85 per wk | £6.75 per wk | 0.10 |
| Class 4: self employed on profits | |||
| Rate between LPL and UPL | 7% | 7% | - |
| Rate in excess of UPL | 0% | 0% | - |
| Lower profits limit (LPL) | £4,615 pa | £4,535 pa | 80 |
| Upper profits limit (UPL) | £30,420 pa | £29,000 pa | 1420 |