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Tax Updates8 min read

UK Tax Changes 2024/25: What You Need to Know

Complete guide to the latest tax rates, thresholds, and changes affecting your take-home pay this tax year.

Key Changes Summary

✅ Good News

  • • Personal allowance remains at £12,570
  • • Basic rate threshold frozen at £50,270
  • • National Insurance rates reduced

⚠️ Watch Out

  • • Thresholds frozen until 2028
  • • More people in higher rate tax
  • • Student loan threshold changes

Income Tax Rates 2024/25

Tax BandIncome RangeRate
Personal Allowance£0 - £12,5700%
Basic Rate£12,571 - £50,27020%
Higher Rate£50,271 - £125,14040%
Additional Rate£125,140+45%

Note: Scotland has different rates and bands. The personal allowance also reduces by £1 for every £2 of income above £100,000.

National Insurance Changes

Employee Rates (Class 1)

2024/25 Rates

  • • 12% on earnings £12,570 - £50,270
  • • 2% on earnings above £50,270

Previous Year

  • • 12% on earnings £12,570 - £50,270
  • • 2% on earnings above £50,270

Self-Employed Rates

  • Class 2: £3.45 per week (if profits exceed £6,515)
  • Class 4: 9% on profits £12,570 - £50,270, then 2% above

Student Loan Changes

Plan 1 (Pre-2012 students)

Repayment threshold: £22,015 (increased from £20,195)

Rate: 9% on income above threshold

Plan 2 (2012-2023 students)

Repayment threshold: £27,295

Rate: 9% on income above threshold

Plan 5 (Post-2023 students)

Repayment threshold: £25,000

Rate: 9% on income above threshold

What This Means for You

💰 Salary Examples

£30,000 salary:

Take-home pay: ~£24,422 per year

£60,000 salary:

Take-home pay: ~£44,910 per year

📈 Planning Tips

  • • Consider salary sacrifice schemes to reduce taxable income
  • • Maximize pension contributions for tax relief
  • • Review your tax code with HMRC if circumstances change
  • • Plan for potential tax bracket changes with salary increases

Calculate Your Take-Home Pay

Use our free calculator to see exactly how these changes affect your salary

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