About this data

Source: HMRC, Rates and allowances: Income Tax, National Insurance, VAT and Corporation Tax (historical tables); HM Treasury budget documents

• Rates for England, Wales and Northern Ireland; before 2017-18, for the whole UK. Scotland has set its own rates since 2017-18, and its top rate is now 48%.
• In the 1970s there were several higher-rate bands, from 40% up to the top rate; the higher rate shown is the lowest of them. Until 1984, an investment income surcharge of up to 15% was added to the top rate on income from savings and investments, taking it to 98% in the late 1970s.
• The top rate from 2010-11 is the additional rate, on incomes above £150,000 (£125,140 from 2023-24).

This chart appears in Taxation.