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).