| English rates | 2023-24 | 2022-23 |
| Savings starting rate – 0%* | £1 – £5,000 | £1 – £5,000 |
| Basic rate 20% | £1 – £37,700 | £1 – £37,700 |
| Higher rate 40% | £37,701 – £125,140 | £37,701 – £150,000 |
| Additional rate 45% | Over £125,140 | Over £150,000 |
| Scottish rates | 2023-24 | 2022-23 |
| Starter rate 19% | £1 – £2,162 | £1 – £2,162 |
| Basic rate 20% | £2,163 – £13,118 | £2,163 – £13,118 |
| Intermediate rate – 21% | £13,119 – £31,092 | £13,119 – £31,092 |
| Higher rate – 42% (2022-23: 41%) | £31,093 – £125,140 | £31,093 – £150,000 |
| Additional rate – 47% (2022-23: 46%) | Over £125,140 | Over £150,000 |
| Welsh rates | 2023-24 | 2022-23 |
| Starter rate 0%* | £1 – £5,000 | £1 – £5,000 |
| Basic rate 20% | £1 – £37,700 | £1 – £37,700 |
| Higher rate – 40% | £37,701 – £125,140 | £37,701 – £150,000 |
| Additional rate – 45% | Over £125,140 | Over £150,000 |
* The savings starting rate does not apply if non-savings income exceeds £5,000.
Income tax in Scotland and Wales is payable on non-savings and non-dividend income.
| Bands | 2023-24 | 2022-23 |
| Dividend allowance | £1,000 | £2,000 |
| Dividend ordinary rate | 8.75% | 8.75% |
| Dividend upper rate | 33.75% | 33.75% |
| Dividend additional rate | 39.35% | 39.35% |
| Personal savings allowance | ||
| Basic rate taxpayers | £1,000 | £1,000 |
| Higher rate taxpayers | £500 | £500 |
| Reliefs | 2023-24 | 2022-23 |
| Personal allowance | £12,570 | £12,570 |
| Registered blind person’s allowance | £2,870 | £2,600 |
| Income limit for personal allowance** | £100,000 | £100,000 |
** The personal allowance is withdrawn by £1 for every £2 of income over £100,000.
| Married couple allowance – tax relief given at 10% | 2023-24 | 2022-23 |
| Born before 6 April 1935 | £9,415 | £9,125 |
| Minimum amount | £4,010 | £3,640 |
| Income limit | £34,600 | £31,400 |
| Marriage allowance*** | £1,260 | £1,260 |
*** A taxpayer can transfer up to £1,260 of their unused personal allowance to a spouse or civil partner who is not a higher rate taxpayer.
If your income goes above £31,400 in 2022/23 (£34,600 for 2023/24) then MCA is reduced, but it cannot reduce below the minimum allowance of £3,640 for 2022/23 (£4,010 for 2023/24). If you are too young to benefit from MCA then you may qualify for Marriage Allowance instead but you cannot have both.