| Bands | 2024-25 | 2023-24 | |||
| Savings starting rate-0%* | £1 - £5,000 | £1 - £5,000 | |||
| Basic rate 20% | £1 - £37,700 | £1 - £37,700 | |||
| Higher rate 40% | £37,701 - £125,140 | £37,701 - £125,140 | |||
| Additional rate 45% | Over £125,140 | Over £125,140 | |||
| Scottish rates | |||||
| Starter rate 19% | £1 - £2,306 | £1 - £2,162 | |||
| Basic rate 20% | £2,307 - £13,991 | £2,163 - £13,118 | |||
| Intermediate rate-21% | 13,992 - £31,092 | £13,119 - £31,092 | |||
| Higher rate-42% | £31,093 - £62,430 | £31,093 - £125,140 | |||
| Advanced rate-45% | £62,431 £125,140 | ||||
| Additional rate-48% (2023-24:47%) | Over £125,140 | Over £125,140 | |||
| Welsh rates | |||||
| Starter rate 0%* | £1 - £5,000 | £1 - £5,000 | |||
| Basic rate 20% | £1 - £37,700 | £1 - £37,700 | |||
| Higher rate-40% | £37,701 - £125,140 | £37,701 - £125,140 | |||
| Additional rate-45% | Over £125,140 | Over £125,140 | |||
| *The savings starting rate does not apply if non-savings income exceeds £5,000. | |||||
| Income tax in Scotland and Wales is payable on non-savings and non-dividend income. | |||||
| Dividend allowance | £500 | £1,000 | |||
| Dividend ordinary rate | 8.75% | 8.75% | |||
| Dividend upper rate | 33.75% | 33.75% | |||
| Dividend additional rate | 39.35% | 39.35% | |||
| Personal savings allowance | |||||
| basic rate taxpayers | £500 | £500 | |||
| Reliefs | 2024-25 | 2023-24 | |||
| Personal allowance | £12,570 | £12,570 | |||
| Registered blind person's allowance | £3,070 | £2,870 | |||
| Income limit for personal allowance | £100,000 | £100,000 | |||
| The personal allowance is gradually withdrawn by £1 for every £2 of income over £100,000. | |||||
| Married couple allowance-tax relief given at 10% | |||||
| Born before 6 April 1935 | £11,080 | £10,375 | |||
| Minimum amount* | £4,280 | £4,010 | |||
| Income limit | £37,000 | £34,600 | |||
| Marriage allowance* | £1,260 | £1,260 | |||
| "A tax payer can transfer up to £1,260 (2023-24: £1,260) of their unused personal allowance to a spouse or civil partner who is not a higher rate taxpayer. | |||||
| High Income Child Benefit Charge on income over | £60,000 | £50,000 | |||
| A tax charge of 1% is levied for each £200 (2023-24: £100) that income exceeds £60,000 (2023-24: £50,000) to a maximum of 100% There is a cap on certain Income Tax reliefs of the greater of £50,000 or 25% of income. | |||||
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