Additional rate

Generally

Income charged

Basic rate

Generally

Income charged

Indexation

Limit

Paid instead of starting/savings rate, repayment of tax

Dividend additional rate

Generally

Income charged

Dividend ordinary and upper rate

Generally

Highest part of total income

Income charged

Grossing up, meaning

Heritage maintenance settlements

Higher rate

Generally

Income charged

Individuals

Other persons

Pre-2007–08

Savings rate

Generally

Highest part of total income

Income charged

Starting rate

Starting rate

Generally

Savings income

Trust rate and dividend trust rate

Accumulated or discretionary income

Expenses

First slice of trust rate income

Generally

Income charged

More than one settlement made by settlor

Other amounts to be charged

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