{"$schema":"https://schema.org/Dataset","name":"UK pension and tax rates and allowances 2021-22","taxYear":"2021-22","source":{"publisher":"ParaplanAI","url":"https://www.paraplanai.co.uk/rates/2021-22","landing":"https://www.paraplanai.co.uk/rates","configVersion":"2021-22-v1.14","verifiedDate":"2026-07-25","verifiedAgainst":"HMRC Income Tax rates 2021-22 (gov.uk): PA £12,570, basic-rate band £37,700 (HRT £50,270), additional-rate threshold £150,000, rates 20/40/45; PSA £1,000/£500/£0; starting-rate band £5,000 @ 0%; dividend rates 7.5/32.5/38.1 + £2,000 allowance (pre-2022-23 1.25pp rise); trust 45% / dividend-trust 38.1%; CGT AEA £12,300, rates 10/20 (non-property); ISA £20,000. AA fields (PTM057100, FA 2020 effective 2020-21): standard AA £40,000, taper threshold income £200,000, taper adjusted income £240,000, taper floor £4,000, taper £1/£2; MPAA £4,000 (PTM056510, since 2017-18); AA charge marginal-rate default 45%. priorSeptemberCPI = 0.5% (Sept 2020, ONS D7G7) for DB-PIA opening revaluation (FA 2004 s.235(3) / PTM053301). LSA/LSDBA = 0 (pre-abolition of the LTA; LTA regime in force 2021-22). HICBC £50,000 threshold / 1% per £100 (pre-2024 rule); Child Benefit £21.15 eldest + £14.00 additional weekly (Child Benefit (Rates) Regulations 2006 reg 2 as amended by SI 2021/156 reg 5; confirmed against the legislation, 12 October 2026). Non-AA fields are best-effort for the rare historical single-year calc; the load-bearing use is prior-year carry-forward taper, which reads only the AA/taper fields. trust standard rate band GBP1,000 first slice at non-trust rates, GBP200 floor per settlement (ITA 2007 ss.491-492, in force through 2023-24); Scottish income tax bands: gov.scot Scottish Income Tax 2021-2022: rates and bands","attribution":"ParaplanAI — UK Pension & Tax Rates (https://www.paraplanai.co.uk/rates)","notes":"Figures are read from the versioned configuration the ParaplanAI calculation engine computes against. verifiedDate is the date recorded for the configuration’s official-source verification; verifiedAgainst lists the sources and any per-item dates (internal engineering notes are omitted). Some configVersions change only the verifiedAgainst notes, so a new configVersion does not by itself mean a figure changed. Money values in GBP; rates in percent. For planning and illustration purposes only; not financial or tax advice."},"units":{"money":"GBP","rates":"percent"},"sections":[{"id":"pension-annual-allowance","heading":"Pension annual allowance","url":"https://www.paraplanai.co.uk/rates/2021-22#pension-annual-allowance","citation":"PTM055100 · PTM057100 · PTM056510 · FA 2004 s.190 & s.235 · PTM053301"},{"id":"income-tax","heading":"Income tax — England, Wales & Northern Ireland","url":"https://www.paraplanai.co.uk/rates/2021-22#income-tax","citation":"ITA 2007 s.10 & s.35 (rates, bands, personal-allowance withdrawal)"},{"id":"scottish-income-tax","heading":"Income tax — Scotland (non-savings)","url":"https://www.paraplanai.co.uk/rates/2021-22#scottish-income-tax","citation":"Scotland Act 2016 s.13; rates set by the Scottish Parliament (gov.scot). ITA 2007 s.35 (personal allowance). Savings, dividends, the personal allowance and its withdrawal are UK-wide."},{"id":"savings-and-dividends","heading":"Savings & dividends","url":"https://www.paraplanai.co.uk/rates/2021-22#savings-and-dividends","citation":"ITA 2007 s.12 & ss.12A–12B (starting rate, PSA) · ITA 2007 s.13A (dividend nil rate)"},{"id":"child-benefit","heading":"Child Benefit & the High Income Charge","url":"https://www.paraplanai.co.uk/rates/2021-22#child-benefit","citation":"ITEPA 2003 s.681B–681H · SSCBA 1992 s.141"},{"id":"trusts","heading":"Trusts","url":"https://www.paraplanai.co.uk/rates/2021-22#trusts","citation":"ITA 2007 s.9 & s.479"},{"id":"cgt-and-isa","heading":"Capital gains & ISA","url":"https://www.paraplanai.co.uk/rates/2021-22#cgt-and-isa","citation":"TCGA 1992 s.1K & s.1H · ITTOIA 2005 s.694 (ISA regulations)"}],"pension":{"standardAnnualAllowance":40000,"taperThresholdIncome":200000,"taperAdjustedIncome":240000,"taperReduction":"£1 for every £2 of adjusted income over the adjusted-income gate","taperFloor":4000,"moneyPurchaseAnnualAllowance":4000,"reliefBasicAmount":3600,"dbRevaluationPriorSeptemberCpiPercent":0.5},"lumpSumAllowances":null,"incomeTaxRuk":{"personalAllowance":12570,"personalAllowanceWithdrawnFrom":100000,"basicRateBand":37700,"additionalRateThreshold":150000,"basicRatePercent":20,"higherRatePercent":40,"additionalRatePercent":45},"incomeTaxScotland":{"note":"Non-savings bands only; savings, dividends and the personal allowance are UK-wide.","basis":"Band boundaries are GROSS income assuming the full UK personal allowance, matching gov.scot's published table; band widths are TAXABLE income. bandsAnchoredAtPersonalAllowance plus the cumulative widths reproduce the boundaries.","bandsAnchoredAtPersonalAllowance":12570,"lowerBands":[{"name":"Starter rate","ratePercent":19,"taxableBandWidth":2097,"grossIncomeFrom":12571,"grossIncomeTo":14667},{"name":"Scottish basic rate","ratePercent":20,"taxableBandWidth":10629,"grossIncomeFrom":14668,"grossIncomeTo":25296},{"name":"Intermediate rate","ratePercent":21,"taxableBandWidth":18366,"grossIncomeFrom":25297,"grossIncomeTo":43662},{"name":"Higher rate","ratePercent":41,"taxableBandWidth":106338,"grossIncomeFrom":43663,"grossIncomeTo":150000}],"advancedRatePercent":null,"advancedRateThreshold":null,"topRatePercent":46,"topRateThreshold":150000},"savingsAndDividends":{"personalSavingsAllowance":{"basicRate":1000,"higherRate":500,"additionalRate":0},"startingRateForSavingsBand":5000,"startingRateForSavingsPercent":0,"dividendAllowance":2000,"dividendRatesPercent":{"ordinary":7.5,"upper":32.5,"additional":38.1}},"nationalInsurance":null,"childBenefit":{"weeklyFirstChild":21.15,"weeklyAdditionalChild":14,"hicbcLowerLimit":50000,"hicbcClawback":"1% of the Child Benefit per £100 of adjusted net income over the lower limit"},"childcare":null,"trusts":{"trustRatePercent":45,"trustDividendRatePercent":38.1,"standardRateBand":1000},"capitalGainsAndIsa":{"cgtAnnualExemptAmount":12300,"cgtRateBasicPercent":10,"cgtRateHigherPercent":20,"cgtRateScope":"excluding residential property and carried interest gains","cgtRatesByPeriod":null,"isaAnnualSubscriptionLimit":20000}}