Financial year(1)

Main rate

%(2)

Small profits rate

% (2)

Limit for small profits rate (lower limit)

£ (3)

Limit for marginal relief (upper limit)

£(3)

Standard fraction for marginal relief(2)

Special IP rate

%(4)

Starting rate

%

Limit for starting rate (lower limit)

Limit for starting rate marginal relief (upper limit)

Marginal relief fraction for starting rate

2014

21

20

300,000

1,500,000

1/400

10

(5)

(5)

(5)

(5)

2013

23

20

300,000

1,500,000

3/400

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