| 2009/10 | 2008/09 | ||
|---|---|---|---|
| % | £ | £ | |
| Starting rate* | 10 | 1 - 2,440 | 1 - 2,320 |
| Basic rate | 20 | 1 - 37,400 | 1 - 34,800 |
| Higher rate | 40 | 37,400 + | 34,800 + |
| Dividend basic rate | 10 | 1 - 37,400 | 1 - 34,800 |
| Dividend higher rate | 32.5 | 37,400 + | 34,800 + |
| Trust starting rate | 20 | 1 - 1,000 | 1 - 1,000 |
| Trust dividend starting rate | 10 | 1 - 1,000 | 1 - 1,000 |
| Trust higher rate | 40 | 1,000 + | 1,000 + |
| Trust dividend higher rate | 32.5 | 1,000 + | 1,000 + |
*Not applicable if non-savings income is above starting rate.
From 2010/11, a new 50% rate will apply to savings and non-savings income, and 42.5% to dividend income, over £150,000.
