From 6 April 2019 to 5 April 2020 the following Income Tax and National Insurance thresholds and rates will apply:-.
Income Tax Thresholds & Rates
England and Northern Ireland:-
| PAYE Tax Rates and Thresholds | 2019-2020 |
|---|---|
| Employee personal allowance | £240 per week £1,042 per month £12,500 per year |
| English and Northern Irish basic tax rate | 20% on annual earnings above the PAYE tax threshold and up to £37,500 |
| English and Northern Irish higher tax rate | 40% on annual earnings from £37,501 to £150,000 |
| English and Northern Irish additional tax rate | 45% on annual earnings above £150,000 |
Scotland:-
| PAYE Tax Rates and Thresholds | 2019-2020 |
|---|---|
| Employee personal allowance | £240 per week £1,042 per month £12,500 per year |
| Scottish starter tax rate | 19% on annual earnings above the PAYE tax threshold and up to £2,049 |
| Scottish basic tax rate | 20% on annual earnings from £2,050 to £12,444 |
| Scottish intermediate tax rate | 21% on annual earnings from £12,445 to £30,930 |
| Scottish higher tax rate | 41% on annual earnings from £30,931 to £150,000 |
| Scottish top tax rate | 46% on annual earnings above £150,000 |
Wales:-
| PAYE Tax Rates and Thresholds | 2019-2020 |
|---|---|
| Employee personal allowance | £240 per week £1,042 per month £12,500 per year |
| Welsh basic tax rate | 20% on annual earnings above the PAYE tax threshold and up to £37,500 |
| Welsh higher tax rate | 40% on annual earnings from £37,501 to £150,000 |
| Welsh additional tax rate | 45% on annual earnings above £150,000 |
Class 1 NIC Thresholds 2019-2020
| Class 1 National Insurance thresholds | per week | per month | per year |
|---|---|---|---|
| LEL | £118 | £512 | £6,136 |
| Primary Threshold (PT) | £166 | £719 | £8,632 |
| Secondary Threshold (ST) | £166 | £719 | £8,632 |
| Upper Secondary Threshold (under 21) (UST) | £962 | £4,167 | £50,000 |
| Apprentice Upper Secondary Threshold (apprentice under 25) (AUST) | £962 | £4,167 | £50,000 |
| Upper Earnings Limit (UEL) | £962 | £4,167 | £50,000 |