Title page
Contents
Summary 4
1. Rates and thresholds 6
1.1. Income tax 6
Income from earnings, pensions, profits 6
Scottish taxpayers 7
Savings and dividend income 7
1.2. National Insurance contributions 8
2. Income tax allowances 13
2.1. Personal allowance 13
2.2. Blind person's allowance 14
2.3. Transferable allowance for married couples and civil partners 14
2.4. Indexation 15
2.5. Age-related allowances (withdrawn) 16
2.6. Transitional allowances for older people 17
Married couple's allowance 17
Tax relief for maintenance payments 18
3. Income tax: other allowances and reliefs 19
3.1. Company cars and free fuel 19
3.2. Pensions - annual and lifetime allowances 20
3.3. Charities 21
4. Other direct taxes 23
4.1. Capital gains tax 23
4.2. Inheritance tax 24
5. Main personal income tax rates and allowances since 1990/91 25
Table 1. Main income tax rates and allowances: 1990/91-2023/24 25
Table 2. Age-related allowances: 1990/91 to 2023/24 26