Tax and NI Rates for the 2022/23 Tax Year
This is the TaxYearConfig data from our API used for the 2022/23 Tax Year.
Tax-free Personal Allowance is set at £12,570. This is lower if income is over £100,000 and may be higher if claiming Marriage Allowance or Blind Person’s Allowance.
Income tax reliefs are available if eligible, e.g., relief for costs associated with running a business if self-employed, or costs associated with travel for work.
| Personal Allowance | £12,570.00 |
| Default Tax Code | 1257L |
| Weekly SMP/SPP/SAP | £156.66 |
| Weekly SSP | £99.35 |
| Above threshold and up to £37,700.00 | 20% |
| From £37,700.00 to £150,000.00 | 40% |
| Above £150,000.00 | 45% |
| Above threshold and up to £2,162 | 19% |
| From £2,162 to £13,118 | 20% |
| From £13,118 to £31,092 | 21% |
| From £31,092 to £150,000 | 41% |
| Above £150,000 | 46% |
| Above threshold and up to £37,700 | 20% |
| Above threshold and up to £150,000 | 40% |
| Above threshold and up to £2,147,483,647 | 45% |
| Weekly | Monthly | Annually | |
|---|---|---|---|
| Lower Earnings Limit (LEL) | £123.00 | £533.00 | £6,396.00 |
| Primary Threshold (PT) | £190.00 | £823.33 | £9,880.00 |
| Secondary Threshold (ST) | £175.00 | £758.33 | £9,100.00 |
| Upper Secondary Threshold (under 21) (UST) | £966.73 | £4,189.17 | £50,270.00 |
| Apprentice Upper Secondary Threshold (apprentice under 25) (AUST) | £966.73 | £4,189.17 | £50,270.00 |
| Upper Earnings Limit (UEL) | £966.73 | £4,189.17 | £50,270.00 |
| 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% | 13.25% | 15.05% | 13.25% | 15.05% |
| B | 0% | 0% | 7.1% | 15.05% | 7.1% | 15.05% |
| C | 0% | 0% | 0% | 15.05% | 0% | 15.05% |
| F | 0% | 0% | 13.25% | 0% | 13.25% | 15.05% |
| H | 0% | 0% | 13.25% | 0% | 13.25% | 0% |
| I | 0% | 0% | 7.1% | 0% | 7.1% | 15.05% |
| J | 0% | 0% | 3.25% | 15.05% | 3.25% | 15.05% |
| L | 0% | 0% | 3.25% | 0% | 3.25% | 15.05% |
| M | 0% | 0% | 13.25% | 0% | 13.25% | 0% |
| S | 0% | 0% | 0% | 0% | 0% | 15.05% |
| V | 0% | 0% | 13.25% | 0% | 13.25% | 0% |
| X | 0% | 0% | 0% | 0% | 0% | 0% |
| Z | 0% | 0% | 3.25% | 0% | 3.25% | 0% |
| *PT is used for Employees NIC, and ST for Employers NIC | ||||||
| Weekly | Monthly | Annually | |
|---|---|---|---|
| Employee earnings threshold for Plan 1 | £388.37 | £1,682.92 | £20,195.00 |
| Employee earnings threshold for Plan 2 | £524.90 | £2,274.58 | £27,295.00 |
| Employee earnings threshold for Plan 4 (SSL) | £487.98 | £2,114.58 | £25,375.00 |
| Student Loan Deductions for Plan 1 | 9.00% | ||
| Student Loan Deductions for Plan 2 | 9.00% | ||
| Student Loan Deductions for Plan 4 (SSL) | 9.00% | ||
| Employee earnings threshold for PostGrad Loan | £403.85 | £1,750.00 | £21,000.00 |
| PostGrad Loan Deductions | 6.00% | ||
| Age | Hourly |
|---|---|
| Apprentices | £4.81 |
| Under 18 | £4.81 |
| 18 to 20 | £6.83 |
| 21 to 22 | £9.18 |
| 23 and over | £9.50 |
| Lower Earnings Limit | £6,396.00 |
| Upper Earnings Limit | £50,270.00 |
| AE Threshold | £10,000.00 | ||
| Employer Contribution | 3% | Employee Contribution | 5% |
| NHS 2015 Scheme (Beta) | ||
|---|---|---|
| Employer Contribution | 14.38% | |
| Employee Contribution Tiers | ||
| Tier 1 | Up to £15,431.99 | 5% |
| 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 £29,187.99 | 7.4% |
| Tier 2 | £29,188.00 to £39,290.99 | 8.6% |
| Tier 3 | £39,291.00 to £46,586.99 | 9.6% |
| Tier 4 | £46,587.00 to £61,742.99 | 10.2% |
| Tier 5 | £61,743.00 to £84,193.99 | 11.3% |
| Tier 6 | £84,194.00 and over | 11.7% |
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.
| Distance (miles) | Rate |
|---|---|
| 1 to 29 | 14% |
| 30 to 39 | 12% |
| 40 to 69 | 8% |
| 70 to 129 | 5% |
| 130 + | 2% |
| Size (cc) | Rate (Non-Diesel) | Rate (Diesel) |
|---|---|---|
| 0 to 1400 | 24% | 28% |
| 1401 to 2000 | 35% | 37% |
| 2001 + | 37% | 37% |
If the employer also pays for fuel for private use then this is taxed based on a value of £25,300.
| Range (g/km) | Rate (Non-Diesel) | Rate (Diesel) |
|---|---|---|
| 0 to 0 | 2% | 6% |
| 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 to 99 | 24% | 28% |
| 100 to 104 | 25% | 29% |
| 105 to 109 | 26% | 30% |
| 110 to 114 | 27% | 31% |
| 115 to 119 | 28% | 32% |
| 120 to 124 | 29% | 33% |
| 125 to 129 | 30% | 34% |
| 130 to 134 | 31% | 35% |
| 135 to 139 | 32% | 36% |
| 140 to 144 | 33% | 37% |
| 145 to 149 | 34% | 37% |
| 150 to 154 | 35% | 37% |
| 155 to 159 | 36% | 37% |
| 160 to 164 | 37% | 37% |
| 165 to 169 | 37% | 37% |
| 170 + | 37% | 37% |
