{"id":311,"date":"2021-03-04T11:56:21","date_gmt":"2021-03-04T11:56:21","guid":{"rendered":"https:\/\/www.balmerlimited.co.uk\/?page_id=311"},"modified":"2021-03-04T14:12:47","modified_gmt":"2021-03-04T14:12:47","slug":"rates-and-allowances","status":"publish","type":"page","link":"https:\/\/www.balmerlimited.co.uk\/the-budget-2021\/rates-and-allowances\/","title":{"rendered":"Rates and Allowances"},"content":{"rendered":"

Income Tax<\/h4>\n

Rates and bands<\/strong> (other than savings and dividend income)<\/p>\n\n\n\n\n\n\n\n\n
2021\/22<\/th>\n2020\/21<\/th>\n<\/tr>\n<\/thead>\n
Band \u00a3<\/strong><\/td>\nRate %<\/strong><\/td>\nBand \u00a3<\/strong><\/td>\nRate %<\/strong><\/td>\n<\/tr>\n
0 – 37,700<\/td>\n20<\/td>\n0 – 37,500<\/td>\n20<\/td>\n<\/tr>\n
37,701 – 150,000<\/td>\n40<\/td>\n37,701 – 150,000<\/td>\n40<\/td>\n<\/tr>\n
Over 150,000<\/td>\n45<\/td>\nOver 150,000<\/td>\n45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Income tax rates in Scotland and Wales on income other than savings and dividend income have been devolved.<\/p>\n\n\n\n\n\n
Savings income<\/strong><\/td>\n2021\/22 and 2020\/21<\/strong><\/td>\n<\/tr>\n
Savings allowance basic rate<\/td>\n\u00a31,000<\/td>\n<\/tr>\n
Savings allowance higher rate<\/td>\n\u00a3500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

A starting rate of 0% may be available unless taxable non-savings income exceeds \u00a35,000.<\/p>\n\n\n\n\n\n\n\n
Dividend income<\/strong><\/td>\n2021\/22 and 2020\/21<\/strong><\/td>\n<\/tr>\n
Dividend allowance<\/td>\n\u00a32,000<\/td>\n<\/tr>\n
Dividend ordinary rate<\/td>\n7.5%<\/td>\n<\/tr>\n
Dividend upper rate<\/td>\n32.5%<\/td>\n<\/tr>\n
Dividend additional rate<\/td>\n38.1%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Income Tax Reliefs<\/h4>\n\n\n\n\n\n\n\n\n\n\n
<\/td>\n2021\/22<\/strong><\/td>\n2020\/21<\/strong><\/td>\n<\/tr>\n
Personal allowance<\/td>\n\u00a312,570<\/td>\n\u00a312,500<\/td>\n<\/tr>\n
Personal allowance income limit<\/td>\n\u00a3100,000<\/td>\n\u00a3100,000<\/td>\n<\/tr>\n
Marriage allowance<\/td>\n\u00a31,260<\/td>\n\u00a31,250<\/td>\n<\/tr>\n
Married couple\u2019s allowance<\/td>\n\u00a39,125<\/td>\n\u00a39,075<\/td>\n<\/tr>\n
   – minimum amount<\/td>\n\u00a33,530<\/td>\n\u00a33,510<\/td>\n<\/tr>\n
   – income limit<\/td>\n\u00a330,400<\/td>\n\u00a330,200<\/td>\n<\/tr>\n
Blind person\u2019s allowance<\/td>\n\u00a32,520<\/td>\n\u00a32,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Individual Savings Accounts<\/h4>\n\n\n\n\n\n
<\/td>\n2021\/22<\/strong><\/td>\n2020\/21<\/strong><\/td>\n<\/tr>\n
Overall investment limit<\/td>\n\u00a320,000<\/td>\n\u00a320,000<\/td>\n<\/tr>\n
Junior account investment limit<\/td>\n\u00a39,000<\/td>\n\u00a39,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pensions<\/h4>\n\n\n\n\n\n\n
<\/td>\n2021\/22<\/strong><\/td>\n2020\/21<\/strong><\/td>\n<\/tr>\n
Lifetime Allowance limit<\/td>\n\u00a31,073,100<\/td>\n\u00a31,073,100<\/td>\n<\/tr>\n
Annual Allowance limit<\/td>\n\u00a340,000<\/td>\n\u00a340,000<\/td>\n<\/tr>\n
Money Purchase Annual Allowance<\/td>\n\u00a34,000<\/td>\n\u00a34,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Developed tax income<\/h4>\n

Scotland rates and bands<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
2021\/22<\/th>\n2020\/21<\/th>\n<\/tr>\n<\/thead>\n
Band \u00a3<\/strong><\/td>\nRate %<\/strong><\/td>\nBand \u00a3<\/strong><\/td>\nRate %<\/strong><\/td>\n<\/tr>\n
0 – 2,097<\/td>\n19<\/td>\n0 – 2,085<\/td>\n19<\/td>\n<\/tr>\n
2,098 – 12,726<\/td>\n20<\/td>\n2,086 – 12,658<\/td>\n20<\/td>\n<\/tr>\n
12,727 – 31,092<\/td>\n21<\/td>\n12,659 – 30,930<\/td>\n21<\/td>\n<\/tr>\n
31,093 – 150,000<\/td>\n41<\/td>\n31,093 – 150,000<\/td>\n41<\/td>\n<\/tr>\n
Over 150,000<\/td>\n46<\/td>\nOver 150,000<\/td>\n46<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Wales rates and bands<\/strong><\/p>\n\n\n\n\n\n\n\n\n
2021\/22<\/th>\n2020\/21<\/th>\n<\/tr>\n<\/thead>\n
Band \u00a3<\/strong><\/td>\nRate %<\/strong><\/td>\nBand \u00a3<\/strong><\/td>\nRate %<\/strong><\/td>\n<\/tr>\n
0 – 37,700<\/td>\n20<\/td>\n0 – 37,500<\/td>\n20<\/td>\n<\/tr>\n
37,701 – 150,000<\/td>\n40<\/td>\n37,501 – 150,000<\/td>\n40<\/td>\n<\/tr>\n
Over 150,000<\/td>\n45<\/td>\nOver 150,000<\/td>\n45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

National Insurance<\/h4>\n

2021\/22 Class 1 (employed) rates<\/strong><\/p>\n\n\n\n\n\n\n
Employee Earnings per week<\/strong><\/td>\n%<\/strong><\/td>\nEmployer Earnings per week<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n
Up to \u00a3184<\/td>\nNil<\/td>\nUp to \u00a3170<\/td>\nNil<\/td>\n<\/tr>\n
\u00a3184.01 – \u00a3967<\/td>\n12<\/td>\nOver \u00a3170<\/td>\n13.8<\/td>\n<\/tr>\n
Over \u00a3967<\/td>\n2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Entitlement to contribution-based benefits for employees retained for earnings between \u00a3120 and \u00a3184 per week. The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to \u00a3967 per week.<\/p>\n\n\n\n\n\n\n\n
Class 1A (employers)<\/strong><\/td>\n13.8% on employee taxable benefits<\/td>\n<\/tr>\n
Class 1B (employers)<\/strong><\/td>\n13.8% on PAYE Settlement Agreements<\/td>\n<\/tr>\n
Class 2 (self-employed)<\/strong><\/td>\nflat rate per week \u00a33.05 small profits threshold \u00a36,515 per annum<\/td>\n<\/tr>\n
Class 3 (voluntary)<\/strong><\/td>\nflat rate per week \u00a315.40<\/td>\n<\/tr>\n
Class 4 (self-employed)<\/strong><\/td>\n9% on profits between \u00a39,568 and \u00a350,270 plus 2% on profits over \u00a350,270<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Inheritance tax<\/h4>\n\n\n\n\n\n
Death rate<\/strong><\/td>\nLifetime rate<\/strong><\/td>\nChargeable transfers 2021\/22 and 2020\/21<\/strong><\/td>\n<\/tr>\n
Nil<\/td>\nNil<\/td>\n0 – \u00a3325,000 (nil rate band)<\/td>\n<\/tr>\n
40%<\/td>\n20%<\/td>\nOver \u00a3325,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Car, van and fuel benefits<\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
2021\/22<\/strong><\/td>\nCars registered pre 6.4.20<\/strong><\/td>\nCars registered after 5.4.20<\/strong><\/td>\n<\/tr>\n
CO2 emissions g\/km<\/td>\n% of list price taxed<\/td>\n% of list price taxed<\/td>\n<\/tr>\n
0<\/td>\n1<\/td>\n1<\/td>\n<\/tr>\n
1-50<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Electric range<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
   – 130 or more<\/td>\n2<\/td>\n1<\/td>\n<\/tr>\n
   – 70 – 129<\/td>\n5<\/td>\n4<\/td>\n<\/tr>\n
   – 40 – 69<\/td>\n8<\/td>\n7<\/td>\n<\/tr>\n
   – 30 – 39<\/td>\n12<\/td>\n11<\/td>\n<\/tr>\n
   – under 30<\/td>\n14<\/td>\n13<\/td>\n<\/tr>\n
51 – 54<\/td>\n15<\/td>\n14<\/td>\n<\/tr>\n
For every extra 5<\/td>\n+1<\/td>\n+1<\/td>\n<\/tr>\n
160 and above<\/td>\n37<\/td>\nn\/a<\/td>\n<\/tr>\n
165 and above<\/td>\nn\/a<\/td>\n37<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

For fully diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard) but the maximum is still 37%. For emissions of 75g\/km or more if the CO2 figure does not end in a 5 or 0 round down to the nearest 5 or 0.<\/p>\n\n\n\n\n\n\n
<\/td>\n2021\/22<\/strong><\/td>\n<\/tr>\n
Car fuel benefit<\/td>\n\u00a324,600<\/td>\n<\/tr>\n
Van benefit<\/td>\n\u00a33,500<\/td>\n<\/tr>\n
Van fuel benefit<\/td>\n\u00a3669<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Capital allowances<\/h4>\n\n\n\n\n\n\n\n\n\n\n
Corporation tax super-deduction<\/strong> on certain plant and machinery<\/td>\n130%<\/td>\n<\/tr>\n
First Year Allowance (FYA)<\/strong> on certain plant, machinery and cars of 0g\/km<\/td>\n100%<\/td>\n<\/tr>\n
Corporation tax FYA<\/strong> on long-life assets, integral features of buildings, etc.<\/td>\n\u00a33,500<\/td>\n<\/tr>\n
Annual Investment Allowance (AIA) \u00a31,000,000 (\u00a3200,000 from 1 January 2022)<\/td>\nExcludes Cars<\/td>\n<\/tr>\n
Writing Down Allowance<\/td>\n<\/td>\n<\/tr>\n
   – Long-life assets, integral features of buildings, cars over 50g\/km<\/td>\n6%<\/td>\n<\/tr>\n
Other plant and machinery<\/td>\n18%<\/td>\n<\/tr>\n
Structures and Buildings Allowance<\/td>\n3%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Corporation Tax<\/h4>\n\n\n\n\n
<\/td>\nRate %<\/strong><\/td>\n<\/td>\nRate %<\/strong><\/td>\n<\/tr>\n
Year to 31.3.22<\/td>\n19<\/td>\nYear to 31.3.21<\/td>\n19<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Value added tax<\/h4>\n\n\n\n\n\n\n\n
<\/td>\nFrom 1.4.21<\/strong><\/td>\nFrom 1.4.20<\/strong><\/td>\n<\/tr>\n
Standard rate<\/td>\n20%<\/td>\n20%<\/td>\n<\/tr>\n
Reduced rate<\/td>\n5%<\/td>\n5%<\/td>\n<\/tr>\n
Annual Registration Limit<\/td>\n\u00a385,000<\/td>\n\u00a385,000<\/td>\n<\/tr>\n
Annual Deregistration Limit<\/td>\n\u00a383,000<\/td>\n\u00a383,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*12.5% for hospitality and tourism from 1 October 2021 – 31 March 2022.<\/em><\/p>\n

Capital gains tax<\/h4>\n\n\n\n\n\n\n
Individuals<\/strong><\/td>\n2021\/22<\/strong><\/td>\n2020\/21<\/strong><\/td>\n<\/tr>\n
Exemption<\/td>\n\u00a312,300<\/td>\n\u00a312,300<\/td>\n<\/tr>\n
Standard rate<\/td>\n10%<\/td>\n10%<\/td>\n<\/tr>\n
Higher\/additional rate<\/td>\n20%<\/td>\n20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n
Trusts<\/strong><\/td>\n<\/strong><\/td>\n<\/strong><\/td>\n<\/tr>\n
Exemption<\/td>\n\u00a36,150<\/td>\n\u00a36,150<\/td>\n<\/tr>\n
Rate<\/td>\n20%<\/td>\n20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Higher rates (18\/28%) may apply to the disposal of certain residential property and carried interest.<\/p>\n

Business Asset Disposal Relief<\/strong>
\nThe first \u00a31m of qualifying gains are charged at 10%.<\/p>\n

Property Taxes<\/h4>\n

Across the whole of the UK, residential rates may be increased by 3% (4% in Scotland and Wales) where further residential properties are acquired.<\/p>\n

Stamp Duty Land Tax<\/strong>
\nLand and buildings in England and N. Ireland<\/p>\n\n\n\n\n\n\n\n
Residential Band \u00a3<\/strong><\/td>\nRate %<\/strong><\/td>\nNon-residential Band \u00a3<\/strong><\/td>\nRate %<\/strong><\/td>\n<\/tr>\n
0 – 500,000*<\/td>\n0<\/td>\n0 – 150,000<\/td>\n0<\/td>\n<\/tr>\n
*500,001 – 925,000<\/td>\n5<\/td>\n150,001 – 250,000<\/td>\n2<\/td>\n<\/tr>\n
925,001 – 1,500,000<\/td>\n10<\/td>\nOver 250,000<\/td>\n5<\/td>\n<\/tr>\n
Over 1,500,000<\/td>\n12<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*\u00a3250,000 from 1 July 2021. From 1 October 2021, 0% up to \u00a3125,000, 2% from \u00a3125,001 – \u00a3250,000 and 5% from \u00a3250,001 – \u00a3925,000.<\/em><\/p>\n

Land and Buildings Transaction Tax<\/strong>
\nLand and buildings in Scotland<\/p>\n\n\n\n\n\n\n\n\n
Residential Band \u00a3<\/strong><\/td>\nRate %<\/strong><\/td>\nNon-residential Band \u00a3<\/strong><\/td>\nRate %<\/strong><\/td>\n<\/tr>\n
0 – 145,000<\/td>\n0<\/td>\n0 – 150,000<\/td>\n0<\/td>\n<\/tr>\n
145,001 – 250,000<\/td>\n2<\/td>\n150,001 – 250,000<\/td>\n1<\/td>\n<\/tr>\n
250,001 – 325,000<\/td>\n5<\/td>\nOver 250,000<\/td>\n5<\/td>\n<\/tr>\n
325,001 – 750,000<\/td>\n10<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Over 750,000<\/td>\n12<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

First-Time Buyer relief may apply on the first \u00a3175,000 of residential purchases.<\/em><\/p>\n

Land Transaction Tax<\/strong>
\nLand and buildings in Wales<\/p>\n\n\n\n\n\n\n\n\n\n
Residential Band \u00a3<\/strong><\/td>\nRate %<\/strong><\/td>\nNon-residential Band \u00a3<\/strong><\/td>\nRate %<\/strong><\/td>\n<\/tr>\n
0 – 180,000*<\/td>\n0<\/td>\n0 – 225,000<\/td>\n0<\/td>\n<\/tr>\n
*180,001 – 250,000<\/td>\n3.5<\/td>\n225,001 – 250,000<\/td>\n1<\/td>\n<\/tr>\n
*250,001 – 400,000<\/td>\n5<\/td>\n250,001 – 1,000,000<\/td>\n5<\/td>\n<\/tr>\n
400,001 – 750,000<\/td>\n7.5<\/td>\nOver 1,000,000<\/td>\n6<\/td>\n<\/tr>\n
750,001 – 1,500,000<\/td>\n10<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Over 1,500,000<\/td>\n12<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*The rates are 0% up to \u00a3250,000 and 5% between \u00a3250,001 – \u00a3400,000 until 30 June 2021.<\/em><\/p>\n

This summary is published for the information of clients. It provides only an overview of the main proposals announced by the Chancellor of the Exchequer in his Budget Statement, and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this summary can be accepted by the authors or the firm.<\/p>\n","protected":false},"excerpt":{"rendered":"

Income Tax Rates and bands (other than savings and dividend income) 2021\/22 2020\/21 Band \u00a3 Rate % Band \u00a3 Rate % 0 – 37,700 20 0 – 37,500 20 37,701 – 150,000 40 37,701 – 150,000 40 Over 150,000 45 Over 150,000 45 Income tax rates in Scotland and Wales on income other than savings […]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":298,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"\nRates and Allowances - Balmer<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.balmerlimited.co.uk\/the-budget-2021\/rates-and-allowances\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rates and Allowances - Balmer\" \/>\n<meta property=\"og:description\" content=\"Income Tax Rates and bands (other than savings and dividend income) 2021\/22 2020\/21 Band \u00a3 Rate % Band \u00a3 Rate % 0 – 37,700 20 0 – 37,500 20 37,701 – 150,000 40 37,701 – 150,000 40 Over 150,000 45 Over 150,000 45 Income tax rates in Scotland and Wales on income other than savings […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.balmerlimited.co.uk\/the-budget-2021\/rates-and-allowances\/\" \/>\n<meta property=\"og:site_name\" content=\"Balmer\" \/>\n<meta property=\"article:modified_time\" content=\"2021-03-04T14:12:47+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.balmerlimited.co.uk\/the-budget-2021\/rates-and-allowances\/\",\"url\":\"https:\/\/www.balmerlimited.co.uk\/the-budget-2021\/rates-and-allowances\/\",\"name\":\"Rates and Allowances - 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