2018/19 Tax Tables
Tax and NI Rates for the 2018/19 Tax Year
This is the TaxYearConfig data from our API used for the 2018/19 Tax Year.
| Personal Allowance | £11,850.00 |
| Default Tax Code | 1185L |
| Weekly SMP/SPP/SAP | £145.18 |
| Weekly SSP | £92.05 |
UK PAYE Tax Brackets
| Above threshold and up to £34,500.00 | 20% |
| From £34,500.00 to £150,000.00 | 40% |
| Above £150,000.00 | 45% |
Scottish PAYE Tax Brackets
| Above threshold and up to £2,000 | 19% |
| From £2,000 to £12,150 | 20% |
| From £12,150 to £31,580 | 21% |
| From £31,580 to £150,000 | 41% |
| Above £150,000 | 46% |
Class 1 National Insurance Thresholds
| Weekly | Monthly | Annually | |
|---|---|---|---|
| Lower Earnings Limit (LEL) | £116.00 | £502.67 | £6,032.00 |
| Primary Threshold (PT) | £162.00 | £702.00 | £8,424.00 |
| Secondary Threshold (ST) | £162.00 | £702.00 | £8,424.00 |
| Upper Secondary Threshold (under 21) (UST) | £891.35 | £3,862.50 | £46,350.00 |
| Apprentice Upper Secondary Threshold (apprentice under 25) (AUST) | £891.35 | £3,862.50 | £46,350.00 |
| Upper Earnings Limit (UEL) | £891.35 | £3,862.50 | £46,350.00 |
Class 1 National Insurance Rates
| Letter | Earnings at or above LEL up to and including PT | Earnings above the PT 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% |
| Weekly | Monthly | Annually | |
|---|---|---|---|
| Employee earnings threshold for Plan 1 | £352.50 | £1,527.50 | £18,330.00 |
| Employee earnings threshold for Plan 2 | £480.77 | £2,083.33 | £25,000.00 |
| Student Loan Deductions for Plan 1 | 9.00% | ||
| Student Loan Deductions for Plan 2 | 9.00% | ||
| Age | Hourly |
|---|---|
| Apprentices | £3.70 |
| Under 18 | £4.20 |
| 18 to 20 | £5.90 |
| 21 to 24 | £7.38 |
| 25 and over | £7.83 |
| Lower Earnings Limit | £6,032.00 |
| Upper Earnings Limit | £46,350.00 |
| AE Threshold | £10,000.00 | ||
| Employer Contribution | 2% | Employee Contribution | 3% |
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% |
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%
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 £23,400.
Based on CO2 Emissions
| Range (g/km) | Rate (Non-Diesel) | Rate (Diesel) |
|---|---|---|
| 0 to 50 | 13% | 17% |
| 51 to 75 | 16% | 20% |
| 76 to 94 | 19% | 23% |
| 95 to 99 | 20% | 24% |
| 100 to 104 | 21% | 25% |
| 105 to 109 | 22% | 26% |
| 110 to 114 | 23% | 27% |
| 115 to 119 | 24% | 28% |
| 120 to 124 | 25% | 29% |
| 125 to 129 | 26% | 30% |
| 130 to 134 | 27% | 31% |
| 135 to 139 | 28% | 32% |
| 140 to 144 | 29% | 33% |
| 145 to 149 | 30% | 34% |
| 150 to 154 | 31% | 35% |
| 155 to 159 | 32% | 36% |
| 160 to 164 | 33% | 37% |
| 165 to 169 | 34% | 37% |
| 170 to 174 | 35% | 37% |
| 175 to 179 | 36% | 37% |
| 180 + | 37% | 37% |
Other years: | 2017/18 Tax Tables | 2019/20 Tax Tables | 2020/21 Tax Tables | 2021/22 Tax Tables | 2022/23 Tax Tables
