| 2009~10 | 2008~09 | Increase | ||
| Personal allowance | £6,475 | £6,035 | 130 | |
| Blind person's allowance | £1,890 | £1,800 | 90 | |
| Age related allowances | ||||
| Age allowance income limit | £22,900 | £21,800 | 1100 | |
| Personal allowance | 65 - 74 | £9,490 | £9,030 | 460 |
| Personal allowance | 75+ | £9,640 | £9,180 | 460 |
| Married couple's allowance | DOB prior 6/4/1935 | N/A | £6,535 | - |
| Married couple's allowance | 75+ | £6,965 | £6,625 | 340 |
| Minimum married couple allowance | £2,670 | £2,540 | 130 | |
| 2008~09 | 2007~08 | Increase | |||||
| Start rate Savings & Dividends |
from | 10% | £0 | 10% | £0 | - | - |
| to | £2,440 | £2,230 | 210 | ||||
| Basic rate | from | 20% | £0 | 20% | £0 | - | - |
| to | £37,400 | £34,800 | 2600 | ||||
| Savings | 20% | 20% | - | ||||
| Dividends | 10% | 10% | - | ||||
| Higher rate | from | 40% | £37,401 | 40% | £34,801 | - | 2600 |
| Savings | 40% | 40% | - | ||||
| Dividends | 32.5% | 32.5% | - | ||||
| 2009~10 | 2008~09 | Increase | |
| Class 1 - employee | |||
| Lower earnings limit (LEL) | £95 per wk | £90 per wk | 5 |
| Employees earnings threshold (ET) | £110 per wk | £105 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 accruals point | £770 per wk | ||
| Upper earnings limit (UEL) | £844 per wk | £770 per wk | 74 |
| Class 1 - employer | |||
| Earnings threshold (ET) | £110 per wk | £105 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 | £2.40 per wk | £2.30 per wk | 0.10 |
| Small earnings exception limit | £5,075 pa | £5,035 pa | 40 |
| Class 3: voluntary contribution | |||
| Flat rate | £12.05 per wk | £8.10 per wk | 3.95 |
| Class 4: self employed on profits | |||
| Rate between LPL and UPL | 8% | 8% | - |
| Rate in excess of UPL | 1% | 1% | - |
| Lower profits limit (LPL) | £5,715 pa | £5,435 pa | 280 |
| Upper profits limit (UPL) | £43,875 pa | £40,040 pa | 3835 |