10% on first	£2,230	£2,150
22% on next	£32,370	£31,150
40% on income over	£34,600	£33,300
Dividends for basic rate taxpayers	10%	10%
Dividends for higher rate tax payers	32.5%	32.5%
Savings income for basic rate tax payers	20%	20%
Savings income for higher rate taxpayers	40%	40%
Trusts within relevant property regime*	40%	40%
Dividends for trusts within relevant property regime	32.5%	32.5%

* From April 2006, a standard rate band of £1,000 applies, below this level income will be taxed at no more than 22%.

Personal allowance (Basic)	£5,225	£5,035
Personal allowance (age 65-74)	£7,550	£7,280
Personal allowance (age 75 & over)	£7,690	£7,420
Married couple's allowance (where born before 6/4/35)*	£6,285	£6,065
Married couple's allowance (age 75 & over)*	£6,365	£6,135
Income limit for age-related allowances	£20,900	£20,100
Blind person's allowance	£1,730	£1,660
Enterprise Investment Scheme at 20%**	£400,000	£400,000
Venture Capital Trust at 30%	£200,000	£200,000
Rent-a-room relief allowance	£4,250	£4,250

*Allowances where relief is restricted to 10%.
**Capital gains tax deferral relief also available.