What are the tax, NICs and statutory payments rates and thresholds for earlier years?
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| Basic rate, 20% | Higher rate, 40% | Additional rate, 50% | |
| 2010/11 | £0 – £37,400 | £37,400 – £150,000 | Over £150,000 |
| Basic rate, 20% | Higher rate, 40% | ||
| 2009/10 | £0 – £37,400 | Over £37,400 | - |
| 2008/09 | £0 – £34,800 | Over £34,800 | - |
| Starting rate, 10% | Basic rate, 22% | Higher rate, 40% | |
| 2007/08 | £0 – £2,230 | £2,230 – £34,600 | Over £34,600 |
| 2006/07 | £0 – £2,150 | £2,150 – £33,300 | Over £33,330 |
| 2005/06 | £0 – £2,090 | £2,090 – £32,400 | Over £32,400 |
| 2004/05 | £0 – £2,020 | £2,020 – £31,400 | Over £31,400 |
| 2003/04 | £0 – £1,960 | £1,960 – £30,500 | Over £30,500 |
| 2002/03 | £0 – £1,920 | £1,920 – £29,900 | Over £29,900 |
| 2001/02 | £0 – £1,880 | £1,880 – £29,400 | Over £29,400 |
| 2000/01 | £0 – £1,520 | £1,520 – £28,400 | Over £28,400 |
| Emergency Tax Code | Personal allowance | Blind person’s allowance | Married couple’s allowance | ||||
| up to age 65 | age 65-74 | from age 75 | up to age 75 | from age 75 | |||
| 2010/11 | 647L | £6,475 | £9,490 | £9,640 | £1,890 | - | £6,965 |
| 2009/10 | 647L | £6,475 | £9,490 | £9,640 | £1,890 | - | £6,965 |
| 2008/09 | 603L | £6,035 | £9,030 | £9,180 | £1,800 | £6,535 | £6,625 |
| 2007/08 | 522L | £5,225 | £7,550 | £7,690 | £1,730 | £6,285 | £6,365 |
| 2006/07 | 503L | £5,035 | £7,280 | £7,420 | £1,660 | £6,065 | £6,135 |
| 2005/06 | 489L | £4,895 | £7,090 | £7,220 | £1,610 | £5,905 | £5,975 |
| 2004/05 | 474L | £4,745 | £6,830 | £6,950 | £1,560 | £5,725 | £5,795 |
| 2003/04 | 461L | £4,615 | £6,610 | £6,720 | £1,510 | £5,565 | £5,635 |
| 2002/03 | 461L | £4,615 | £6,100 | £6,370 | £1,480 | £5,465 | £5,535 |
| 2001/02 | 647L | £4,535 | £5,990 | £6,260 | £1,450 | £5,365 | £5,435 |
| 2000/01 | 647L | £4,385 | £5,790 | £6,050 | £1,400 | £5,185 | £5,225 |
|
|
Lower Earnings Limit | Primary Threshold | Secondary Threshold | Upper Accrual Point | Upper Earnings Limit |
| 2010/11 | £97 | £110 | £110 | £770 | £844 |
| 2009/10 | £95 | £110 | £110 | £770 | £844 |
| 2008/09 | £90 | £105 | £105 | - | £770 |
| 2007/08 | £87 | £100 | £100 | - | £670 |
| 2006/07 | £84 | £97 | £97 | - | £645 |
| 2005/06 | £82 | £94 | £94 | - | £630 |
| 2004/05 | £79 | £91 | £91 | - | £610 |
| 2003/04 | £77 | £89 | £89 | - | £595 |
| 2002/03 | £75 | £89 | £89 | - | £585 |
| 2001/02 | £72 | £87 | £87 | - | £575 |
| 2000/01 | £67 | £76/£84 | £84 | - | £535 |
| Contracted-out Salary Related schemes | Contracted-out Money Purchase schemes | |||||
| Employer | Employee | Total | Employer | Employee | Total | |
| 2010/11 | 3.7% | 1.6% | 5.3% | 1.4% | 1.6% | 3.0% |
| 2009/10 | 3.7% | 1.6% | 5.3% | 1.4% | 1.6% | 3.0% |
| 2008/09 | 3.7% | 1.6% | 5.3% | 1.4% | 1.6% | 3.0% |
| 2007/08 | 3.7% | 1.6% | 5.3% | 1.4% | 1.6% | 3.0% |
| 2006/07 | 3.5% | 1.6% | 5.1% | 1.0% | 1.6% | 2.6% |
| 2005/06 | 3.5% | 1.6% | 5.1% | 1.0% | 1.6% | 2.6% |
| 2004/05 | 3.5% | 1.6% | 5.1% | 1.0% | 1.6% | 2.6% |
| 2003/04 | 3.5% | 1.6% | 5.1% | 1.0% | 1.6% | 2.6% |
| 2002/03 | 3.5% | 1.6% | 5.1% | 1.0% | 1.6% | 2.6% |
| 2001/02 | 3.0% | 1.6% | 4.6% | 0.6% | 1.6% | 2.2% |
| 2000/01 | 3.0% | 1.6% | 4.6% | 0.6% | 1.6% | 2.2% |
| Not Contracted-out | Contracted-out Salary Related | Contracted-out Money Purchase | |
| 2010/11 | 12.8% | 9.1% | 11.4% |
| 2009/10 | 12.8% | 9.1% | 11.4% |
| 2008/09 | 12.8% | 9.1% | 11.4% |
| 2007/08 | 12.8% | 9.1% | 11.4% |
| 2006/07 | 12.8% | 9.3% | 11.8% |
| 2005/06 | 12.8% | 9.3% | 11.8% |
| 2004/05 | 12.8% | 9.3% | 11.8% |
| 2003/04 | 12.8% | 9.3% | 11.8% |
| 2002/03 | 11.8% | 8.3% | 10.8% |
| 2001/02 | 11.9% | 8.9% | 11.3% |
| 2000/01 | 12.2% | 9.2% | 11.6% |
|
|
Not Contracted-out | Contracted-out | Reduced Rate | Deferred Rate |
| 2010/11 | 11.0% | 9.4% | 4.85% | 1.0% |
| 2009/10 | 11.0% | 9.4% | 4.85% | 1.0% |
| 2008/09 | 11.0% | 9.4% | 4.85% | 1.0% |
| 2007/08 | 11.0% | 9.4% | 4.85% | 1.0% |
| 2006/07 | 11.0% | 9.4% | 4.85% | 1.0% |
| 2005/06 | 11.0% | 9.4% | 4.85% | 1.0% |
| 2004/05 | 11.0% | 9.4% | 4.85% | 1.0% |
| 2003/04 | 11.0% | 9.4% | 4.85% | 1.0% |
| 2002/03 | 10.0% | 8.4% | 3.85% | 0.0% |
| 2001/02 | 10.0% | 8.4% | 3.85% | 0.0% |
| 2000/01 | 10.0% | 8.4% | 3.85% | 0.0% |
|
|
Statutory Redundancy Pay | Statutory Sick Pay | Statutory Maternity/Paternity*/Adoption Pay* | |||
| Rate | Recovery |
SER |
Threshold | |||
| 2010/11 | £380 | £79.15 | £124.88 | 92% | 104½% | £45,000 |
| Oct2009 | £380 | £79.15 | £123.06 | 92% | 104½% | £45,000 |
| 2009/10 | £350 | £79.15 | £123.06 | 92% | 104½% | £45,000 |
| 2008/09 | £330 | £75.40 | £117.18 | 92% | 104½% | £45,000 |
| 2007/08 | £310 | £72.55 | £112.75 | 92% | 104½% | £45,000 |
| 2006/07 | £290 | £70.05 | £108.85 | 92% | 104½% | £45,000 |
| 2005/06 | £280 | £68.20 | £106.00 | 92% | 104½% | £45,000 |
| 2004/05 | £270 | £66.15 | £102.80 | 92% | 104½% | £45,000 |
| 2003/04 | £260 | £64.35 | £100.00 | 92% | 104½% | £40,000 |
| 2002/03 | £250 | £63.25 | £75.00 | 92% | 104½% | £40,000 |
| 2001/02 | £240 | £62.20 | £62.20 | 92% | 105% | £20,000 |
| 2000/01 | £230 | £60.20 | £60.20 | 92% | 105% | £20,000 |
*SPP and SAP introduced from April 2003
*ASPP introduced from April 2011
