Tax Rates and Allowances 2018/2019

Tax Rates and allowances for 2018/2019 covering England, Northern Ireland, Wales & Scotland.

Tax Rates – England, Northern Ireland & Wales

Income tax bands 2018 – 2019
20% (basic rate)£1 to £34,500
40% (higher rate)£34,501 to £150,000
45% (additional rate)Over £150,000
Emergency tax code
(applies to all taxpayers across the UK)
 

1185L

Tax Rates – Scotland

Income tax bands2018 – 2019
19% (starter rate)£1 to £2,000
20% (basic rate)£2,001 to £12,150
21% (intermediate rate)£12,151 to £31,580
41% (higher rate)£31,581 to £150,000
46% (top rate)Over £150,000
Emergency tax code
(applies to all taxpayers across the UK)
 

1185L

Allowances – England, Northern Ireland & Wales

 2018-2019
Personal Allowance£11,850 pa

£988 pm

£228 pw

Allowances – Scotland

 2018-2019
Personal Allowance£11,850 pa

£988 pm

£228 pw

Statutory Payments

Payment or Recovery TypeRate 2018 to 2019
Statutory Maternity Pay 
SMP – Weekly rate (first 6 weeks)90 % of the employee’s average weekly earnings
SMP – weekly rate (remaining weeks)£145.18 or 90% of the employee’s average weekly earnings (whichever is lower)
Statutory Paternity Pay 
SPP – weekly rate£145.18 or 90% of the employee’s average weekly earnings (whichever is lower)
Statutory Adoption Pay 
SAP – weekly rate (first 6 weeks)90 % of the employee’s average weekly earnings
SAP – weekly rate (remaining weeks)£145.18 or 90% of the employee’s average weekly earnings (whichever is lower)
Statutory Shared Parental Pay
ShPP – weekly rate£145.18 or 90% of the employee’s average weekly earnings (whichever is lower)

Student Loan Recovery

Plan TypeRate 2018 to 2019
Plan 1 
Employee Earnings Threshold at which the repayment of student loan begins£18330 pa

£1527.50 pm

£352.50 pw

Rate of deduction9%
Plan 2 
Employee Earnings Threshold at which the repayment of student loan begins£25000 pa

£2083.33 pm

£480.76 pw

Rate of deduction9%

National Insurance

ThresholdsRate 2018 to 2019
Class 1 NIC 
Lower Earnings Limit (LEL)£116 weekly

£503 monthly

£6032 annual

Primary Threshold (PT)£162 weekly

£702 monthly

£8424 annual

Secondary Threshold (ST)£162 weekly

£702 monthly

£8424 annual

Upper Earnings Limit (UEL)£892 weekly

£3863 monthly

£46350 annual

Upper secondary threshold (UST) for under 21s£892 weekly

£3863 monthly

£46350 annual

Apprentice upper secondary threshold (AUST) for under 25s£892 weekly

£3863 monthly

£46350 annual

Rates 
Employee Category Letter 
A, H & MLEL to PT – 0%

PT to UEL – 12%

Above UEL – 2%

J & ZLEL to PT – 0%

PT – UEL – 2%

Above UEL – 2%

BLEL to PT – 0%

PT – UEL – 5.85%

Above UEL – 2%

CLEL to PT – 0%

PT – UEL – 0%

Above UEL – 0%

Employer Category Letter
A, B, C & JLEL to PT – 0%

PT – UEL – 13.8%

Above UEL – 13.8%

H & MLEL to PT – 0%

PT – UEL – 0%

Above UEL – 13.8%