Adviser > Technical Central > Rates & Factors > Earnings Cap > Earnings Cap
Earnings Cap
| Tax Year | Cap (£ p.a.) |
|---|---|
| 2011/2012 | 129,600** |
| 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.
**This is no longer published by HMRC therefore this is a projected figure using RPI-basis. Using CPI-basis, the figure for the 2011/12 tax year would be 127,800.
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