Rates and allowances - interest rates
Interest rate on repayments
- Income Tax, NIC & CGT Stamp Duty Land Tax, Stamp Duty and Stamp Duty Reserve Tax (from 1/10/99)
- Corporation Tax Pay & File
- Corporation Tax Pre-Pay & File Stamp Duty Reserve Tax (to 30/9/99)
- CTSA, Repayment Interest
- Inheritance Tax, CTT & Estate Duty
From |
% |
|---|---|
29/09/09 |
0.5% |
24/03/09 |
0% |
27/01/09 |
0% |
6/01/09 |
0.75% |
6/12/08 |
1.5% |
6/11/08 |
2.25% |
6/01/08 |
3.0% |
6/08/07 |
4.0% |
6/09/06 |
3.0% |
6/9/05 |
2.25% |
6/9/04 |
3.0% |
6/12/03 |
2.25% |
6/8/03 |
1.5% |
6/11/01 |
2.25% |
6/5/01 |
3.0% |
6/2/00 |
4.0% |
From |
% |
|---|---|
29/09/09 |
0.5% |
24/03/09 |
0% |
27/01/09 |
0% |
6/01/09 |
0.5% |
6/12/08 |
1.25% |
6/11/08 |
2.0% |
6/01/08 |
2.75% |
6/08/07 |
3.5% |
6/09/06 |
2.75% |
6/9/05 |
2.0% |
6/9/04 |
2.75% |
6/12/03 |
2.0% |
6/8/03 |
1.25% |
6/11/01 |
2.0% |
6/5/01 |
2.75% |
6/2/00 |
3.5% |
From |
% |
|---|---|
29/09/09 |
0.5% |
24/03/09 |
2.0% |
27/01/09 |
2.75% |
6/01/09 |
3.5% |
6/12/08 |
4.25% |
6/11/08 |
5.0% |
6/01/08 |
5.75% |
6/08/07 |
6.5% |
6/09/06 |
5.75% |
6/9/05 |
5.0% |
6/9/04 |
5.75% |
6/12/03 |
5.0% |
6/8/03 |
4.25% |
6/11/01 |
5.0% |
6/5/01 |
5.75% |
6/2/00 |
6.5% |
From |
% |
|---|---|
29/09/09 |
0.5% |
24/03/09 |
0% |
27/01/09 |
0% |
6/01/09 |
1.0% |
6/12/08 |
2.0% |
6/11/08 |
3.0% |
6/01/08 |
4.0% |
6/08/07 |
5.0% |
6/09/06 |
4.0% |
6/9/05 |
3.0% |
6/9/04 |
4.0% |
6/12/03 |
3.0% |
6/8/03 |
2.0% |
6/11/01 |
3.0% |
6/5/01 |
4.0% |
6/2/00 |
5.0% |
From |
% |
|---|---|
29/09/09 |
0.5% |
24/03/09 |
0% |
27/01/09 |
1% |
6/01/09 |
2.0% |
6/12/08 |
3.0% |
6/11/08 |
3.0% |
6/01/08 |
4.0% |
6/08/07 |
5.0% |
6/09/06 |
4.0% |
6/9/05 |
3.0% |
6/9/04 |
4.0% |
6/12/03 |
3.0% |
6/8/03 |
2.0% |
6/11/01 |
3.0% |
6/5/01 |
4.0% |
6/2/00 |
5.0% |
