Part 2Basic provisions

Chapter 2Rates at which income tax is charged

Starting rate limit and basic rate limit

20The starting rate limit and the basic rate limit

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).