| Tax Shelters | 2010/11 | 2009/10 | ||
| Enterprise Investment Scheme (EIS) at 20% relief up to | £500,000 | £500,000 | ||
| Venture Capital Trust (VCT) at 30% relief up to | £200,000 | £200,000 | ||
| Golden Handshake max. | £30,000 | £30,000 | ||
| Rent a Room - exempt on gross annual rent up to | £4,250 | £4,250 | ||
| Construction Industry Scheme deduction rates: | ||||
| Standard (registered) | 20% | 20% | ||
| Higher (not registered) | 30% | 30% | ||
