GB/EN

Tax-free Personal Allowance Guide

What is a tax-free personal allowance?

Your tax-free personal allowance is the amount of salary you can earn before you are required to pay income tax. For the 2022/23 tax year, the tax-free personal allowance is £12,570.

The amount of tax you pay on taxable income depends on where you live.

United Kingdom (excluding Scotland)

Salary band 

Income tax rate 

£12,500 - £37,700 

20% 

£37,701 - £150,000 

40% 

Above £150,000 

45% 


Scotland 2022/23

Salary band 

Income tax rate 

£2,163 - £13,118 

20% 

£13,119 - £31,092 

21% 

£31,093 - £150,000 

41% 

 

 

Disclaimer:

Your personal tax-free allowance may differ if you are in receipt of other benefits or allowances. SEAT does not offer financial advice and recommends that you contact your own personal financial advisor.