Income Tax Act 2007 (c. 3)

Part 2 U.K. Basic provisions

Chapter 2 U.K. Rates at which income tax is charged

Starting rate limit and basic rate limit U.K.

20 The starting rate limit and the basic rate limit U.K.

(1) The starting rate limit is £2,150.

(2) The basic rate limit is £33,300.

(3) The basic rate limit is increased in some circumstances: see—

(a) section 414(2) (gift aid relief), and

(b) section 192(4) of FA 2004 (relief for pension contributions).