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%

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

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