Student Tax Services UK - STS

Income tax: taxable bands	2010-11 (£)	2009-10 (£)

Starting rate for savings: 10 per cent	0 - 2,440	0 - 2,440

Basic rate: 20 per cent	0 - 37,600	0 - 37,600

Higher rate: 40 per cent	Over 37,401	Over 37,400

Additional rate: 50 per cent	Over 37,401 - £150,000	N/A

Capital gains tax annual exempt amount:	2009-10 (£)	2008-09 (£)

Individuals etc:	10,100	9,600

National Insurance contributions rates and thresholds

Type	2010-11 (£)	2009 - 10 (£)

National Insurance Rate	11%	11%
Lower earnings limit, primary Class 1	£97 per week	£95 per week
Upper earnings limit, primary Class 1	£844 per week	£844 per week
Primary threshold	£110 per week	£110 per week
Class 2 rate	£2.40 per week	£2.40 per week
Class 2 small earnings exception	£5,075 per year	£5,075 per year
Class 3 rate	£12.05 per week	£12.05 per week
Class 4 lower profits limit	£5,715 per year	£5,715 per year
Class 4 upper profits limit	£43,875 per year	£43,875 per year
Class 4 rate	8% of £5,715 to £43,875 per year 1% above £43,875 per year	8% of £5,715 to £43,875 per year 1% above £43,875 per year