2021/22 Tax Tables

Tax and NI Rates for the 2021/22 Tax Year
This is the TaxYearConfig data from our API used for the 2021/22 Tax Year.

Personal Allowance £12,570.00
Default Tax Code 1257L
Weekly SMP/SPP/SAP £151.97
Weekly SSP £96.35

UK PAYE Tax Brackets

Above threshold and up to £37,700.00 20%
From £37,700.00 to £150,000.00 40%
Above £150,000.00 45%

Scottish PAYE Tax Brackets

Above threshold and up to £2,097 19%
From £2,097 to £12,726 20%
From £12,726 to £31,092 21%
From £31,092 to £150,000 41%
Above £150,000 46%

Welsh PAYE Tax Brackets

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%

Class 1 National Insurance Thresholds

Weekly Monthly Annually
Lower Earnings Limit (LEL) £120.00 £520.00 £6,240.00
Primary Threshold (PT) £184.00 £797.33 £9,568.00
Secondary Threshold (ST) £170.00 £736.67 £8,840.00
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

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% 12% 13.8% 2% 13.8%
B 0% 0% 5.85% 13.8% 2% 13.8%
C 0% 0% 0% 13.8% 0% 13.8%
H 0% 0% 12% 0% 2% 13.8%
J 0% 0% 2% 13.8% 2% 13.8%
M 0% 0% 12% 0% 2% 13.8%
X 0% 0% 0% 0% 0% 0%
Z 0% 0% 2% 0% 2% 13.8%
*PT is used for Employees NIC, and ST for Employers NIC
Weekly Monthly Annually
Employee earnings threshold for Plan 1 £382.60 £1,657.92 £19,895.00
Employee earnings threshold for Plan 2 £524.90 £2,274.58 £27,295.00
Employee earnings threshold for Plan 4 (SSL) £480.77 £2,083.33 £25,000.00
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 £4.30
Under 18 £4.62
18 to 20 £6.56
21 to 22 £8.36
23 and over £8.91
Lower Earnings Limit £6,240.00
Upper Earnings Limit £50,270.00
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%
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%

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
1 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 23% 27%
1401 to 2000 34% 37%
2001 + 37% 37%

If the employer also pays for fuel for private use then this is taxed based on a value of £24,600.

Based on CO2 Emissions

Range (g/km) Rate (Non-Diesel) Rate (Diesel)
0 to 0 1% 5%
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 38% 37%
170 + 38% 37%

Other years: | 2017/18 Tax Tables | 2018/19 Tax Tables | 2019/20 Tax Tables | 2020/21 Tax Tables

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