Pre-Budget Report 2009 Introduction Personal tax Tax rates and allowances Furnished holiday lettings Pensions and Credits State Pension Rates of tax credit National Insurance Contributions Rates and limits: 2010/11 Rates and limits: 2011/12 Employees Bankers' bonuses Electric cars and vans Cars up to 2012 Car fuel Works canteen Savings Pension contributions Capital Gains Tax Annual exemption and rate Inheritance Tax Rates and threshold Stamp Duty/Stamp Duty Land Tax Extended holiday ends Corporation Tax Rate of tax Business Tax Bank payroll tax Capital allowances Research and development Time to pay Empty property rates relief Value Added Tax Standard rate Flat rate Other Measures Equitable liability Offshore disclosure opportunity Public sector pay and pensions Tax avoidance

Rates and limits: 2010/11 The rates of National Insurance Contributions, and the thresholds at which they apply, nearly all remain the same in 2010/11 as they are in 2009/10. There is a £2 increase in the employees' Lower Earnings Limit (to £97 per week) above which entitlement to State Pension is earned, but no NIC are payable by either the employer or the employee until the Primary Threshold at £110 per week.