2020/21 Tax Tables

Tax and NI Rates for the 2020/21 Tax Year
This is the TaxYearConfig data from our API used for the 2020/21 Tax Year.

Personal Allowance £12,500.00
Default Tax Code 1250L
Weekly SMP/SPP/SAP £151.20
Weekly SSP £95.85

UK PAYE Tax Brackets

Above threshold and up to £37,500.00 20%
From £37,501.00 to £150,000.00 40%
Above £150,000.00 45%

Scottish PAYE Tax Brackets

Above threshold and up to £2,049.00 19%
From £2,050.00 to £12,444.00 20%
From £12,445.00 to £30,930.00 21%
From £30,931.00 to £150,000.00 41%
Above £150,000.00 46%

Welsh PAYE Tax Brackets

Above threshold and up to £37,500.00 20%
From £37,501.00 to £150,000.00 40%
Above £150,000.00 45%

Class 1 National Insurance Thresholds

Weekly Monthly Annually
Lower Earnings Limit (LEL) £120.00 £520.00 £6,240.00
Primary Threshold (PT) £183.00 £792.00 £9,500.00
Secondary Threshold (ST) £169.00 £732.00 £8,788.00
Upper Secondary Threshold (under 21) (UST) £962.00 £4,167.00 £50,000.00
Apprentice Upper Secondary Threshold (apprentice under 25) (AUST) £962.00 £4,167.00 £50,000.00
Upper Earnings Limit (UEL) £962.00 £4,167.00 £50,000.00

Class 1 National Insurance Rates

Letter Earnings at or above LEL up to and including PT/ST* Earnings above the PT/ST up to and including UEL* Earnings above UEL
Employee Employer Employee Employer Employee Employer
A 0.0% 0.0% 12.0% 13.8% 2.0% 13.8%
B 0.0% 0.0% 5.85% 13.8% 2.0% 13.8%
C 0.0% 0.0% 0.0% 13.8% 0.0% 13.8%
H 0.0% 0.0% 12.0% 0.0% 2.0% 13.8%
J 0.0% 0.0% 2.0% 13.8% 2.0% 13.8%
M 0.0% 0.0% 12.0% 0.0% 2.0% 13.8%
X 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
Z 0.0% 0.0% 2.0% 0.0% 2.0% 13.8%
*PT is used for Employees NIC, and ST for Employers NIC
Weekly Monthly Annually
Employee earnings threshold for Plan 1 £372.88 £1,615.83 £19,390.00
Employee earnings threshold for Plan 2 £511.05 £2,214.58 £26,575.00
Student Loan Deductions for Plan 1 9.00%
Student Loan Deductions for Plan 2 9.00%
Employee earnings threshold for PostGrad Loan £403.00 £1,750.00 £21,000.00
PostGrad Loan Deductions 6.00%
Age Hourly
Apprentices £4.15
Under 18 £4.55
18 to 20 £6.45
21 to 24 £8.20
25 and over £8.72
Lower Earnings Limit £6,240.00
Upper Earnings Limit £50,000.00
AE Threshold £10,000.00
Employer Contribution 3% Employee Contribution 5%

Tiered Pension Rates

NHS 2015 Scheme (Beta)
Employer Contribution 14.38%
Employee Contribution Tiers
Tier 1 Up to £15,431.99 5.0%
Tier 2 £15,432.00 to £21,477.99 5.6%
Tier 3 £21,478.00 to £26,823.99 7.1%
Tier 4 £26,824.00 to £47,845.99 9.3%
Tier 5 £47,846.00 to £70,630.99 12.5%
Tier 6 £70,631.00 to £111,376.99 13.5%
Tier 7 £111,377.00 and over 14.5%
Teachers' Pension 2020 (Beta)
Employer Contribution 23.68%
Employee Contribution Tiers
Tier 1 Up to £28,168.99 7.4%
Tier 2 £28,169.00 to £37,918.99 8.6%
Tier 3 £37,919.00 to £44,960.99 9.6%
Tier 4 £44,961.00 to £59,587.99 10.2%
Tier 5 £59,588.00 to £81,254.99 11.3%
Tier 6 £81,255.00 and over 11.7%
Calculator

For cars registered on or after 1st January 1998 with an approved CO2 emissions figure, you use the rate in the CO2 emissions table.

For cars registered before 1st January 1998 or without an approved CO2 emissions figure, you use the rate in the Engine Size table.

In either case, for diesel cars that aren't certified to the RDE2 standard a 4% surcharge is applied.

The maximum charge, including the diesel surcharge, is 37%

For ultra-low emissions (<50g/km), the rate is based on the zero-emissions mileage figure. This is the maximum distance in miles that the car can be driven in electric mode without recharging the battery.

Based on Zero-emissions Mileage

Distance (miles) Rate
0 to 29 14%
30 to 39 12%
40 to 69 8%
70 to 129 5%
130 + 2%

Based on Engine Size

Size (cc) Rate (Non-Diesel) Rate (Diesel)
0 to 1400 20% 24%
1401 to 2000 31% 35%
2001 + 37% 37%

If the employer also pays for fuel for private use then this is taxed based on a value of £24,500.00.

Based on CO2 Emissions
First registered on or after 6th Apr '20

Range (g/km) Rate (Non-Diesel) Rate (Diesel)
1 to 50 14% 18%
51 to 54 15% 19%
55 to 59 16% 20%
60 to 64 17% 21%
65 to 69 18% 22%
70 to 74 19% 23%
75 to 79 20% 24%
80 to 84 21% 25%
85 to 89 22% 26%
90 to 94 23% 27%
95 24% 28%
100 25% 29%
105 26% 30%
110 27% 31%
115 28% 32%
120 29% 33%
125 30% 34%
130 31% 35%
135 32% 36%
140 33% 37%
145 34% 37%
150 35% 37%
155 36% 37%
160 + 37% 37%
1 to 50 12% 16%
51 to 54 13% 17%
55 to 59 14% 18%
60 to 64 15% 19%
65 to 69 16% 20%
70 to 74 17% 21%
75 to 79 18% 22%
80 to 84 19% 23%
85 to 89 20% 24%
90 to 94 21% 25%
95 22% 26%
100 23% 27%
105 24% 28%
110 25% 29%
115 26% 30%
120 27% 31%
125 28% 32%
130 29% 33%
135 30% 34%
140 31% 35%
145 32% 36%
150 33% 37%
155 34% 37%
160 + 35% 37%

Other years: | 2017/18 Tax Tables | 2018/19 Tax Tables | 2019/20 Tax Tables

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