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Weekly rates and taxable unless stated otherwise. Employment and Support Allowance (contribution-based taxable) 13-week assessment phase Aged under 25:                      

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Plant & machinery (P&M) 100% annual investment allowance (1st year): 1/1/19–31/12/21 From 1/1/22 £1,000,000 £200,000 P&M super-deduction first year allowance (FYA) for companies from 1/4/21 130% Special rate P&M FYA

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Cars and vans first 10,000 miles 45p per mile thereafter 25p per mile Qualifying passenger 5p per mile Motorcycles 24p per mile Bicycles 20p per mile

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21/22 20/21 Zero emission: chargeable amount Nil £2,792 Other vans: chargeable amount £3,500 £3,490 Fuel: chargeable amount £669 £666

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Taxable amount based on original list price and CO2 emissions in g/km. Zero emission cars, 1% Petrol and diesel hybrids with CO2 emissions 1- 50g/km Range – electric-only miles  < 30 30–39 40–69 70–129 

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Standard rate 20% Domestic fuel 5% Reduced rate on hospitality, holiday accommodation and   attractions:  15/7/20–30/9/21: 1/10/21–31/3/22: 5% 12½% Since 1/4/17: Registration level £85,000 Deregistration £83,000 Flat rate scheme turnover

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Profits Diverted profits Loans to participators Years to 31/3/22 and 31/3/21 19% 25% 32.5%

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Stamp Duty and SDRT: Stocks and marketable securities                                         0.5% Additional residential

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21/22 20/21 Nil-rate band* £325,000 £325,000 Residence nil-rate band*† £175,000 £175,000 Rate of tax on excess 40% 40% Rate if at least 10% of net estate left to charity 36%

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Tax Rates – Individuals  21/22 20/21 Below UK higher rate income tax band 10% 10% Within UK higher and additional rate income tax bands 20% 20% Tax rate – Trusts

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Class 1 Employee Employer NICs rate 12% 13.8% No NICs for employees generally on the first £184 pw £170 pw No NICs for younger/veteran employees* on the first £184 pw

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21/22 20/21 Total Individual Savings Account (ISA) limit excluding Junior ISAs (JISAs) £20,000 £20,000 Lifetime ISA £4,000 £4,000 JISA and Child Trust Fund £9,000 £9,000 Venture Capital Trust (VCT) at 30%