Budget 2009 Introduction Main Income Tax reliefs Income Tax Rates and bands Car Benefit Assessment Tax Free Mileage Allowances National Insurance Contributions Pension Contributions Inheritance Tax Value Added Tax Capital Gains Tax Corporation Tax Main capital allowances Stamp Duty & Stamp Duty Land Tax Earliest due dates for payment of tax

Main Income Tax reliefs Allowed at top rate of tax 2009/10 2008/09 Personal Allowance £6,475 £6,035 Personal Allowance (65-74)* 9,490 9,030 Personal Allowance (75 and over)* 9,640 9,180 Blind Person's Allowance 1,890 1,800   Allowed only at 10%     Married Couple's Allowance (Up to 74)+* N/A 6,535 Married Couple's Allowance (75 and over)+* 6,965 6,625 Income Limit for age-related allowances 22,900 21,800   + only available if born before 6th April 1935. * Age allowances are reduced £1 for every £2 by which income exceeds the income limit, until the age allowance is reduced to the normal allowance. Personal allowance is reduced before married couple's allowance. MCA is reduced to a minimum of £2,670 (2008/09: £2,540).   Important annual limits 2009/10 2008/09 Individual Savings Account investment **£7,200 £7,200 Rent a room exemption 4,250 4,250 Enterprise Investment Scheme investment * 500,000 * 500,000 Venture Capital Trust investment ** 200,000 ** 200,000   * Relief at 20%  ** Relief at 30%  ** £10,200 for those aged 50+ (6.10.09)