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16/17 17/18 Weekly Annual Weekly Annual Single tier* £155.65 £8,093.80 £159.55 £8,296.60 Single person** £119.30 £6,203.60 £122.30 £6,359.60 Spouse/civil partner** £71.50 £3,718.00 £73.30 £3,811.60 *State pension age reached after 5/4/2016

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CAPITAL GAINS TAX Tax Rates – Individuals 18/19 19/20 Below UK higher rate income tax band   10% 10% Within UK higher and additional rate income tax bands 20% 20%

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Taxable amount based on car’s list price when new. Charge varies according to CO2 emissions in grams per kilometre. CO2 g/km Petrol % Diesel % 0–50 9 12 51–75 13

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Profits Diverted Profits Year to 31/3/18 19% 25% Year to 31/3/17 20% 25%

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From 1/3/16 Pence per mile Engine size Petrol LPG 1,400cc or less 10p 7p 1,401cc to 2,000cc 12p 8p Over 2,000cc 19p 13p From 1/3/16 Pence per mile Engine size

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Vans (for private use) 2016/17 2017/18 Zero emission: chargeable amount £634 £646 Other vans: chargeable amount £3,170 £3,230 Fuel: flat charge £598 £610

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Rates 16/17 17/18 Basic rate of 20% on income up to : UK (excl. Scotland) £32,000 £33,500 Scotland £32,000 £31,500* Higher rate of 40% on income over: UK (excl. Scotland)

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16/17 17/18 Nil-rate band* £325,000 £325,000 Residence nil-rate band* N/A £100,000† Rate of tax on excess Rate if at least 10% of net estate left to charity 40% 36% 40%

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Plant & machinery 100% annual investment allowance (1st year) £200,000 Enterprise zone plant & machinery (Max €125m per investment project) 100% Plant & machinery (annual reducing balance) 18% pa Patent

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Income Tax, NIC and Capital Gains Tax – Self-assessment 31 Jan in tax year Following 31 July Following 31 Jan } · Normally 50% of previous year’s income tax (less

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Main personal allowances and reliefs 16/17 17/18 £ £ Personal (basic) 11,000 11,500 Personal reduced by £1 for every £2 of net income over 100,000 100,000 Marriage / civil partners’

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Class 1 employee 16/17 17/18 Employee Employer Employee Employer NIC rate 12% 13.8% 12% 13.8% No NICs on the first: Age under 21/25 for apprentices Age 21/25 & over £155