| 2008~09 | 2007~08 | Increase | ||
| Personal allowance | £6,035 | £5,225 | 810 | |
| Blind person's allowance | £1,800 | £1,730 | 70 | |
| Age allowance income limit | £21,800 | £20,900 | 900 | |
| Age related allowances | ||||
| Personal allowance | 65 - 74 | £9,030 | £7,550 | 1480 |
| Personal allowance | 75+ | £9,180 | £7,690 | 1490 |
| Married couple's allowance | DOB prior 6/4/1935 | £6,535 | £6,285 | 250 |
| Married couple's allowance | 75+ | £6,625 | £6,365 | 260 |
| Minimum married couple allowance | £2,540 | £2,440 | 100 | |
| 2008~09 | 2007~08 | Increase | |||||
| Lower rate PAYE |
from | N/A | - | 10% | £0 | - | -10% |
| to | - | £2,230 | -2230 | ||||
| Start rate Savings & Dividends |
from | 10% | £0 | 10% | £0 | - | - |
| to | £2,320 | £2,230 | 90 | ||||
| Basic rate | from | 20% | £0 | 22% | £2,231 | - | -2% |
| to | £34,800 | £34,600 | 200 | ||||
| Savings | 20% | 20% | - | ||||
| Dividends | 10% | 10% | - | ||||
| Higher rate | from | 40% | £34,801 | 40% | £34,601 | - | 200 |
| Savings | 40% | 40% | - | ||||
| Dividends | 32.5% | 32.5% | - | ||||
| 2008~09 | 2007~08 | Increase | |
| Class 1 - employee | |||
| Lower earnings limit (LEL) | £90 per wk | £87 per wk | 3 |
| Employees earnings threshold (ET) | £105 per wk | £100 per wk | 5 |
| 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) | £770 per wk | £670 per wk | 100 |
| Class 1 - employer | |||
| Earnings threshold (ET) | £105 per wk | £100 per wk | 5 |
| Rate above ET (not contracted-out) |
12.8% | 12.8% | - |
| Rate between ET and UEL (contracted-out) |
9.1% | 9.1% | - |
| Rate in excess of UEL (contracted-out) |
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 | £2.30 per wk | £2.20 per wk | 0.10 |
| Small earnings exception limit | £5,035 pa | £4,895 pa | 140 |
| Class 3: voluntary contribution | |||
| Flat rate | £8.10 per wk | £7.80 per wk | 0.25 |
| Class 4: self employed on profits | |||
| Rate between LPL and UPL | 8% | 8% | - |
| Rate in excess of UPL | 1% | 1% | - |
| Lower profits limit (LPL) | £5,435 pa | £5,225 pa | 190 |
| Upper profits limit (UPL) | £40,040 pa | £34,840 pa | 5200 |