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Adviser  >  Technical Central  >  Rates & Factors  >  Earnings Cap  >  Earnings Cap

Earnings Cap

Tax Year Cap ( p.a.) (RPI) Cap ( p.a.) (CPI***)
2014/2015 145,800** 142,200
2013/2014 141,000** 138,000
2012/2013 137,400** 135,000
2011/2012 129,600** 127,800
2010/2011 123,600*
2009/2010 123,600*
2008/2009 117,600*
2007/2008 112,800*
2006/2007 108,600*
2005/2006 105,600
2004/2005 102,000
2003/2004 99,000
2002/2003 97,200
2001/2002 95,400
2000/2001 91,800
1999/2000 90,600
1998/1999 87,600
1997/1998 84,000
1996/1997 82,200
1995/1996 78,600
1994/1995 76,800
1993/1994 75,000
1992/1993 75,000
1991/1992 71,400
1990/1991 64,800
1989/1990 60,000

*Nominal earnings cap for the transitional period under Finance Act 2004.

**The earnings cap is is no longer published by HMRC therefore this is a projected figure using RPI-basis.

***This is the projected earnings cap using CPI-basis.

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