Corporation Tax

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£ per year (unless stated) 2004-05 2005-06 Starting rate 0% 0 - 10 000 0 - 10 000 Marginal relief 10 001 - 50 000 10 001 - 50 000 Small companies' rate 19% 50 001 - 300 000 50 001 - 300 000 Marginal relief 300 001 - 1 500 000 300 001 - 1 500 000 Main rate 30% 1 500 001 or more 1 500 001 or more Non-corporate distribution rate 19% 19%

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