Reform UK
Source: 2024 contract
- Personal allowance
- Raised to £20,000 (from £12,570)
- Higher-rate threshold
- 40% band starts at £70,000 gross (from ~£50,270)
- National Insurance
- Unchanged from current law

Your own contribution, deducted before income tax.
Marginal rate factors
Children only affect the marginal rate charts. Student loans also reduce take-home and change effective rates.
Marginal charts only — High Income Child Benefit Charge (clawed back from £60,000 under current law). Does not change take-home or effective rates.
Repayments are a fixed % of salary above the plan threshold and stack on top of tax and NI.
Your employer pays you
£51,000
Tax paid today
£14,630
You take home today
£34,120
Highest take-home: Reform
+£1,486
What lands in your account after income tax, National Insurance and pension - highest first.
Reform
£35,606+£1,486
Restore
£34,806+£686
Conservative
£34,768+£649
Labourcurrent law
£34,120baseline
Green
£34,120no change
Lib Dem
£34,120no change
Share of what your employer spends to employ you (salary + employer National Insurance) that goes to income tax, employee and employer NI.
X-axis: annual salary up to £150k. Y-axis: effective rate = (income tax + employee NI + employer NI) ÷ (salary + employer NI).
Of the next pound your employer spends to employ you (salary + employer NI), how much is taken by income tax, employee and employer NI.
X-axis: annual salary up to £150k. Y-axis: all-in marginal rate = Δ(tax + employee NI + employer NI) ÷ Δ(salary + employer NI).
Source: 2024 contract
Source: 2025/26 Finance Act
Source: 2024 manifesto + 2025 announcements
Source: 2024 manifesto (reaffirmed 2025)
Source: 2024 manifesto
Source: 2026 "The Wealth of Our Nation"