IncomeTax and Personal Savings

Tax rates		2010/11	2009/10
Starting rate band to		n/a	n/a
Starting tax band rate		n/a	n/a
Basic rate band - next		£37,400	£37,400
Non-savings rate		20%	20%
Savings starting rate band to Savings starting tax band rate		£2,440 10%	£2,440 10%
Dividend ordinary rate		10%	10%
Higher rate band Additional rate band		£37,401 to £150,000 Over £150,000	Over £37,400 N/A
Higher tax rate Additional tax rate		40% 50%	40% N/A
Dividend upper rate Dividend additional rate		32.5% 42.5%	32.5% N/A
Personal allowances (ages are as at the end of the tax year)
Allowances that reduce taxable income		2010/11	2009/10
Personal allowance (PA)	under 65	£6,475	£6,475
	65 to 74	£9,490	£9,490
	75 and over	£9,640	£9,640
Allowances that reduce tax
Married couple's allowance (MCA)
Age of elder partner	age less than 75	£6,985	£6,865
	75 and over	£6.965	£6,965
	minimum	£2,670	£2,670