Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698926676302.pdf (United Kingdom)
Tables confirming tax and tax credit rates and thresholds for 2011-12 Table 1.A: Bands of taxable income 2010-11 £ a year 2011-12 Basic1,2 rate (20 per cent) 0 - 37,400 Basic1,2 rate (20 per cent) £ a year 0 - 35,000 Higher2 rate (40 per cent) 37,401 - 150,000 Higher2 rate (40 per cent) 35,001 - 150,000 Additional rate (50 per cent) over 150,000 Additional rate (50 per cent) over 150,000 1 From 2008-09 there is a 10% starting rate for savings income only.
The starting rate limit for savings is £2,440 for 2010-11 and will increase in line with RPI to £2,560 for 2011-12.

If an individual's taxable non-savings income exceeds the starting rate limit, then the 10% starting rate for savings will not be available for savings income.

2 The rates available for dividends for the 2010-11 tax year are the 10 per cent dividend ordinary rate, 32.5 per cent dividend upper rate and the 42.5 per cent dividend additional rate.
These rates will stay the same for the 2011-12 tax year.

Table 1.B: Income tax allowances £ per year 2010-11 2011-12 Change Personal allowance age under 65 age 65-74 age 75 and over Married couple’s allowance1 maximum amount minimum amount2 6,475 9,490 9,640 6,965 2,670 7,475 9,940 10,090 7,295 2,800 Income limit for under 65 personal allowance 100,000 100,000 Income limit for age-related allowances Blind person’s allowance 22,900 1,890 24,000 1,980 1 Available to people born before April 6 1935.
Tax relief for this allowance is restricted to 10 per cent.

2 This is also the maximum relief for maintenance payments where at least one of the parties is born before 6 April 1935.
1,000 450 450 330 130 0 1,100 90 1 Table 1.C: Class 1 National Insurance Contribution rates 2011-12 Employee (primary) Employer (secondary) Earnings1 £ per week Below £102 (LEL) £102 to £139 (PT) 4 £139 to £817 (UEL) Above £817 NIC rate2 per cent 0 0 12 2 Earnings1 £ per week Below £136 (ST) Above £136 NIC rate3 per cent 0 13.8 1The limits are defined as LEL - lower earnings limit; PT - primary threshold; ST - secondary threshold; and UEL - upper earnings limit.
2 The contracted-out rebate for primary contributions in 2010-11 is 1.6 per cent of earnings between the LEL and the upper accrual point (UAP) of £770 for contracted-out salary-related schemes (COSRS) and contracted-out money purchase schemes (COMPS).

3 The contracted-out rebate for secondary contributions is 3.7 per cent of earnings between the LEL and UAP for COSRS and 1.4 per cent for COMPS.

For COMPS, an additional age-related rebate is paid direct to the scheme following the end of the tax year.
4 No NICs are actually payable but a notional Class 1 NIC will be deemed to have been paid in respect of earnings between LEL and PT to protect contributory benefit entitlement.
Table 1.D: Self-employed National Insurance Contribution rates 2011-12 Annual profits1 £ per year Below £5,315 (SEE)3 £5,315 to £7,225 (LPL) £7,225 to £42,475 (UPL) Above £42,475 Self-employed NICs Class 22 £ per week Class 4 per cent 0.00 2.50 2.50 2.50 0 0 9 2 1 The limits are defined as SEE - small earnings exception; LPL - lower profits limit and UPL - upper profits limit.
2 Class 2 NICs are paid at a weekly flat rate of £2.50 by all self employed persons unless they have applied for a small earnings exception.

3 The self-employed may apply for exception from paying Class 2 contributions if their earnings are less than, or expected to be less than, the level of the small earnings exception.
Table 1.E: Other NICs rates Married Women’s Reduced Rate (per cent) 2010-11 4.85 2011-12 5.85 Special Class 2 rate for share fishermen £3.05 per week £3.15 per week Special Class 2 rate for volunteer development workers £4.85 per week £5.10 per week Class 3 rate £12.05 per week £12.60 per week 1 Married Women’s Reduced Rate is paid only by married women with valid reduced rate elections.
2 Class 3 NICs are paid by contributors to make the year a qualifying year for basic State Pension and Bereavement Benefit purposes.
Table 1.F: Working and Child Tax Credit rates and thresholds £ per year 2010-11 2011-12 Change Working Tax Credit Basic Element Couple and lone parent element 30 hour element Disabled worker element Severe disability element 50 plus element, 16 - 29 hours 50 plus element, 30+ hours Childcare element 1,920 1,890 790 2,570 1,095 1,320 1,965 1,920 1,950 790 2,650 1,130 1,365 2,030 maximum eligible cost for one child £175 per week £175 per week maximum eligible cost for two or more children £300 per week £300 per week - 60 - 80 35 45 65 - - per cent of eligible costs covered 80% 70% -10 Child Tax Credit1 Family element Child element Disabled child element Severely disabled child element Income thresholds and withdrawal rates First income threshold First withdrawal rate (per cent) Second income threshold Second withdrawal rates (per cent) First threshold for those entitled to Child Tax Credit only Income disregard 545 2,300 2,715 1,095 6,420 39% 50,000 6.67% 16,190 25,000 545 2,555 2,800 1,130 6,420 41% - 255 85 35 - 2 40,000 -10,000 41% 15,860 34.33 -330 10,000 -15,000 1 As announced in Budget 2010, the baby element of the Child Tax Credit will be removed from April 2011.
Table 1.G: Individual Savings Account (ISA) Annual ISA subscription limit Overall limit of which cash of which stocks & shares £ per year 2010-11 2011-12 10,200 5,100 10,200 10,680 5,340 10,680 3