Beneficial loan arrangements - official rates

1. Table of average official rates

Use the table below to find the average official rate of interest for years when:

  • the loan was outstanding throughout the Income Tax year
  • you are using the normal averaging method of calculation
Table of average official rates
Year Average official rate %
1995-96 7.79
1996-97 6.93
1997-98 7.08
1998-99 7.16
1999-00 6.25
2000-01 6.25
2001-02 5.94
2002-03 5.00
2003-04 5.00
2004-05 5.00
2005-06 5.00
2006-07 5.00
2007-08 6.25
2008-09 6.10
2009-10 4.75
2010-11 4.00
2011-12 4.00
2012-13 4.00
2013-14 4.00
2014-15 3.25

Top

2. Table of actual official rates

Use the table below in cases not within 1 above.

Table of actual official rates
From To % Rate
6 Nov 1994 5 Oct 1995 8.00
6 Oct 1995 5 Feb 1996 7.75
6 Feb 1996 5 Jun 1996 7.25
6 Jun 1996 5 Nov 1996 7.00
6 Nov 1996 5 Aug 1997 6.75
6 Aug 1997 5 Mar 1999 7.25
6 Mar 1999 5 Jan 2002 6.25
6 Jan 2002 5 Apr 2003 5.00
6 Apr 2003 5 Apr 2004 5.00
6 Apr 2004 5 Apr 2005 5.00
6 Apr 2005 5 Apr 2006 5.00
6 Apr 2006 5 Apr 2007 5.00
6 Apr 2007 5 Apr 2008 6.25
6 Apr 2008 28 Feb 2009 6.25
1 Mar 2009 5 Apr 2010 4.75
6 Apr 2010 5 Apr 2014 4.00
6 Apr 2014 3.25

Top