Tax Rates and Allowances 2024-25

Tax Rates and Allowances for 2024/2025 covering England, Northern Ireland, Wales & Scotland.

England, Northern Ireland & Wales

Income Tax Bands2024/2025
20% (Basic Rate)Up to £37,700
40% (Higher Rate)£37,701 to £125,140
45% (Additional Rate)Over £125,140

Scotland

Income Tax Bands2024/2025
19% (Starter Rate)Up to £2,306
20% (Basic Rate)£2,307 to £13,991
21% (Intermediate Rate)£13,992 to £31,092
42% (Higher Rate)£31,093 to £62,430
45% (Advanced Rate)£62,431 to £125,140
48% (Top Rate)Over £125,140

Allowances

England, Northern Ireland, Wales & Scotland:

  • Personal allowance – £12,570 PA