Tax rates & allowances Personal tax rates and allowances are generally set for income tax years running to 5 April. Corporate rates and allowances are set for financial years running to 31 March. Income tax Estimate your personal income tax liability using the current rates. View the current rates here.Child benefit Weekly amounts of child / working tax credits and child benefit.Pensions Details of the amounts of tax relievable pension contributions for individuals and employers.Vehicles Calculate the taxable benefit using the relevant tables for employer provided cars, vans and related fuel.Individual Savings Account (ISA) The annual ISA investment limits.Corporation tax Companies pay corporation tax on their income and gains. View the current rates and estimate the tax due.Capital allowances Plant and machinery allowances and the allowances available for other assets.Value added tax The current VAT percentages and the annual registration and deregistration thresholds.Capital gains tax Standard and higher rates of capital gains tax (CGT) together with the annual exemption. The special rate of CGT and the limit applying for entrepreneurs’ relief purposes.Inheritance tax Inheritance tax rates and allowances.Stamp duty & stamp duty land tax The current percentages of stamp duty and stamp duty land tax.National insurance Earnings thresholds and contribution percentages for Class 1 (employed), Class 2 and 4 (self-employed) and Class 3 (voluntary) national insurance contributions.Statutory pay Current weekly amounts.Tax reliefs for individuals EIS, SEIS, VCTs and SIR.Land and Buildings Transaction Tax The current percentages of Land and Buildings Transaction Tax for Scotland.