| 2004~05 | 2003~04 | Increase | ||
| Personal allowance | £4,745 | £4,615 | 130 | |
| Blind person's allowance | £1,560 | £1,510 | 50 | |
| Age allowance income limit | £18,900 | £18,300 | 600 | |
| Age related allowances | ||||
| Personal allowance | 65 - 74 | £6,830 | £6,610 | 220 |
| Personal allowance | 75+ | £6,950 | £6,720 | 230 |
| Married couple's allowance | DOB prior 6/4/1935 | £5,725 | £5,725 | - |
| Married couple's allowance | 75+ | £5,795 | £5,635 | 160 |
| Minimum married couples allowance | £2,210 | £2,150 | 60 | |
| 2004~05 | 2003~04 | Increase | |||||
| Lower rate | from | 10% | £0 | 10% | £0 | - | - |
| to | £2,020 | £1,960 | 80 | ||||
| Basic rate | from | 22% | £2,021 | 22% | £1,961 | - | |
| to | £31,400 | £30,500 | 900 | ||||
| Savings | 20% | 20% | - | ||||
| Higher rate | from | 40% | £31,401 | 40% | £30,501 | - | 900 |
| 2004~05 | 2003~04 | Increase | |
| Class 1 - employee | |||
| Lower earnings limit (LEL) | £79 per wk | £77 per wk | 2 |
| Employees earnings threshold (ET) | £91 per wk | £89 per wk | 2 |
| Rate up to LEL | 0% | 0% | - |
| Rate between LEL and ET | 0% | 0% | - |
| Rate between ET and UEL (not contracted-out) |
11% | 11% | - |
| Rate in excess of UEL | 1% | 1% | - |
| Rate between ET and UEL (contracted-out) | 9.4% | 9.4% | - |
| Upper earnings limit (UEL) | £610 per wk | £595 per wk | 15 |
| Class 1 - employer | |||
| Earnings threshold (ET) | £91 per week | £89 per wk | 2 |
| Rate above ET (not contracted-out) |
12.8% | 12.8% | - |
| Rate between ET and UEL (contracted-out) |
9.3% | 9.3% | - |
| Rate in excess of UEL | 12.8% | 12.8% | - |
| Class 1A | |||
| Rate | 12.8% | 12.8% | - |
| Other taxed benefits in kind | 12.8% | 12.8% | - |
| Class 1B | |||
| Rate | 12.8% | 12.8% | - |
| Class 2 | |||
| Main rate | £2.05 per wk | £2.00 per wk | 0.05 |
| Small earnings exception limit | £4,215 pa | £4,095 pa | 230 |
| Class 3: voluntary contribution | |||
| Flat rate | £7.15 per wk | £6.95 per wk | 0.20 |
| Class 4: self employed on profits | |||
| Rate LPL - UPL | 8% | 8% | - |
| Rate in excess of LPL | 1% | 1% | - |
| Lower profits limit (LPL) | £4,745 pa | £4,615 pa | 130 |
| Upper profits limit (UPL) | £31,720 pa | £30,940 pa | 780 |