Collection

HMRC rates and allowances

Find the rates of different taxes, excise duties, interest rates, exchange rates, allowances and levies published by HMRC.

Published 7 August 2014
Last updated 5 May 2015 — see all updates

• From: HM Revenue & Customs

You can find earlier rates and allowances published by HMRC on the National Archive website.

Aggregates Levy

1. Rates and allowances: Aggregates Levy
   • 6 April 2019
   • Guidance

Climate Change Levy

1. Rates and allowances for Climate Change Levy
   • 5 August 2019
   • Guidance

Corporation Tax

1. Rates and allowances: Corporation Tax
   • 10 June 2019
   • Guidance

Employer rates and thresholds

1. Rates and thresholds for employers: 2019 to 2020
   • 28 May 2019
   • Guidance
2. Rates and thresholds for employers for 2018 to 2019
   • 22 February 2019
   • Guidance
3. Rates and thresholds for employers: 2017 to 2018
   • 22 February 2018
   • Guidance
4. Rates and thresholds for employers 2016 to 2017
   • 25 August 2016
   • Guidance
5. Rates and thresholds for employers 2015 to 2016
   • 25 February 2016
   • Guidance
6. Rates and thresholds for employers 2014 to 2015
   • 28 May 2015
   • Guidance
7. Rates and allowances: travel - mileage and fuel allowances
   • 4 July 2019
   • Guidance
8. Advisory Fuel Rates
   • 28 May 2019
   • Guidance
9. Rates and allowances: beneficial loan arrangements
   • 6 April 2019
   • Guidance

Excise duties

1. Rates and allowances: Excise Duty - Alcohol Duty
   • 1 February 2019
   • Guidance
2. Rates and allowances: Excise Duty – Gambling Duty
   • 2 April 2019
   • Guidance
3. Rates and allowances: Excise Duty - Hydrocarbon oils
   • 1 January 2014
   • Guidance
4. Rates and allowances for Tobacco Products Duty
   • 29 October 2018
   • Guidance
5. Monthly euro conversion rates for calculating Customs Duty
   • 30 July 2019
   • Guidance

HMRC exchange rates

1. HMRC yearly average and spot rates
   • 21 June 2019
   • Guidance
2. HMRC exchange rates for 2017: monthly
   • 27 November 2017
   • Guidance
3. HMRC exchange rates for 2016: monthly
   • 28 November 2016
   • Guidance
4. HMRC exchange rates for 2016: weekly amendments
   • 25 April 2016
   • Guidance
5. HMRC exchange rates for 2015: monthly
   • 24 December 2015
   • Guidance
6. HMRC exchange rates for 2015: weekly amendments
   • 24 December 2015
   • Guidance
7. HMRC exchange rates for 2014: monthly
   • 31 December 2014
   • Guidance
8. HMRC exchange rates for 2014: weekly amendments
   • 31 December 2014
   • Guidance
9. HMRC exchange rates for 2013: monthly
   • 1 January 2013
   • Guidance
10. HMRC exchange rates for 2012: monthly
    • 1 January 2012
    • Guidance

Income Tax and National Insurance

1. Rates and allowances for Income Tax
   • 6 April 2019
   • Guidance
2. Rates and allowances: National Insurance contributions
   • 6 April 2019
   • Guidance

Insurance Premium Tax

1. Rates and allowances: Insurance Premium Tax
   • 4 August 2017
   • Guidance

Interest rates

1. Rates and allowances: compensatory interest rate for Inward Processing Relief and Temporary Admission
   • 20 April 2016
   • Guidance
2. Rates and allowances: HMRC interest rates for late and early payments
   • 21 August 2018
   • Guidance

Landfill Tax

1. Rates and allowances for Landfill Tax
   • 30 October 2018
   • Guidance

Stamp Duty Land Tax rates

1. Stamp Duty Land Tax rates from 1 December 2003 to 3 December 2014
   • 2 November 2018
   • Guidance

Tax credits, Child Benefit and Guardian's Allowance

1. Rates and allowances: tax credits, Child Benefit and Guardian's Allowance
   • 6 April 2019
   • Guidance

VAT

1. VAT rates on different goods and services
   • 12 May 2017
   • Guidance

Published 7 August 2014
Last updated 5 May 2015 + show all updates

1. 5 May 2015 The 2015 to 2016 rates and thresholds for employers have been added.
2. 14 November 2014 Addition of link to National Archive page on rates and allowances for previous years.
3. 7 August 2014 First published.