Unpaid Tax %
Income tax, NIC, CGT stamp duty and stamp duty reserve tax
| Year |
Rate of Interest |
| 06-01-2008 |
7.5% |
| 06-08-2007 |
8.5% |
| 06-09-2006 |
7.5% |
| 06-09-2005 |
6.5% |
| 06-09-2004 |
7.5% |
| 06-12-2003 |
6.5% |
| 06-08-2003 |
5.5% |
| 06-11-2001 |
6.5% |
| 06-05-2001 |
7.5% |
| 06-02-2000 |
8.5% |
| 06-03-1999 |
7.5% |
Use the table below to find the average official rate of
interest for years when
- the loan was outstanding throughout the Income Tax
year,and
- you are using the normal averaging method of calculation.
| Year |
Rate of Interest |
| 06-04-2008 |
6.25% |
| 06-04-2007 |
5.00% |
| 06-04-2006 |
5.00% |
| 06-04-2005 |
5.00% |
| 06-04-2004 |
5.00% |
| 06-04-2003 |
5.00% |
| 06-01-2002 |
5.00% |
| 06-03-1999 |
6.25% |
Inheritance Tax, CCT & Estate Duty
| Year |
Rate of Interest |
| 06-01-2008 |
4.00% |
| 06-08-2007 |
5.00% |
| 06-09-2006 |
4.00% |
| 06-09-2005 |
3.00% |
| 06-09-2004 |
4.00% |
| 06-12-2003 |
3.00% |
| 06-08-2003 |
2.00% |
| 06-01-2002 |
2.00% |
| 06-11-2001 |
3.00% |
| 06-05-2001 |
4.00% |
| 06-02-2000 |
5.00% |
| 06-03-1999 |
4.00% |
|