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Tax tables 2007-08

Income Tax

2007/08 2006/07
10% on first £2,230 £2,150
22% (20% for savings income) on next £32,370 £31,150
40% on income over £34,600 £33,300
Dividends for:
– basic rate taxpayers 10% 10%
– higher rate taxpayers 32.5% 32.5%
Trusts:
– standard rate band generally £1,000 £1,000
– dividends (rate applicable to trusts) 32.5% 32.5%
– other income (rate applicable to trusts) 40% 40%
Pre-owned assets tax (£5,000 minimum taxable) As income