Table A

Allowances and Reliefs

	2010/11	2009/10
Allowed at top rate of tax
Personal Allowance	£6,475	£6,475
Personal Allowance (65-74)*	£9,490	£9,490
Personal Allowance (75 and over)*	£9,640	£9,640
Blind Person's Allowance	£1,890	£1,890

Allowed only at 10%
Married Couple's Allowance (75 and over)+*	£6,965	£6,965
Income Limit for age-related allowances	£22,900	£22,900

+ only available if born before 6th April 1935.

* Age allowances are reduced £1 for every £2 by which income exceeds the income limit, until the age allowance is reduced to the normal allowance. Personal allowance is reduced before married couple's allowance. MCA is reduced to a minimum of £2,670 (2009/10: £2,670).

Bands	2010/11	2009/10
Starting (within basic rate band)*	£2,440	£2,440
Basic	£37,400	£37,400
Higher	£37,401 - 150,000	over £37,400
Additional	over £150,000

* There is a 10% starting rate for savings income only. If general taxable income exceeds the starting rate limit, the 10% rate is not available for savings income.

Rates differ for General, Interest and Dividend income within each band:

Rates	2010/11			2009/10
	G	S	D	G	S	D
Starting	NA	10%	10%	NA	10%	10%
Basic	20%	20%	10%	20%	20%	10%
Higher	40%	40%	32.5%	40%	40%	32.5%
Additional	50%	50%	42.5%

General income (salary, profit, rent) uses starting rate and basic rate bands before savings income (interest). Dividends are taxed as the 'top slice' of income.

Table B

Pension Contributions

The maximum annual tax efficient gross contributions (up to age 75) in 2010/11 are:

- individuals: - £3,600 or 100% of earnings to £255,000
- employers: - £255,000 less employee contributions

Maximum tax efficient fund (lifetime allowance) where benefits are taken in 2010/11: £1.8m.

Only current earnings count for the 100% limit. Where extra contributions exceeding £20,000 are paid by someone with total income over £130,000, there may be a clawback of pension relief in 2009/10 and 2010/11.

Table C

Benefits In Kind

Car Benefit Assessment 2010/11

Charge based on a percentage of the initial list price of the car; the percentage depends on the carbon dioxide emission ratings of the car, if it has one. For older cars without a rating, the percentage depends on engine capacity.

For 2010/11 the percentage for a petrol engine is 15% for ratings from 121g/km - 130g/km. The percentage increases by 1% for every complete 5g/km in excess of this (i.e. at 135,140 etc.), to a maximum of 35%. Diesel cars have 3% added to this figure, but still have a maximum percentage of 35%. In 2009/10 the 15% rate increased to 16% at 140g/km, so most benefit charges will increase by one percentage point.

Lower rates apply to cars with ratings up to 120g/km (10%/13%), 75g/km (5%/8%), or no emissions (no tax charge).

Car Fuel Assessment

The benefit is calculated using the same percentage as that used for the car benefit, applied to a standard figure of £18,000 (2009/10: £16,900).

The taxable amount is therefore between £900 (5% - min.) and £6,300 (35% - max.).