Land and Buildings Transaction Tax
National Minimum Wage rates apply to employees up to the age of 22.
National Living Wage (NLW) rates apply to employees 23 and over.
The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.
Penalties apply to employers who fail to pay minimum wages.
|From 1 April 2021||£8.91||£8.36||£6.56||£4.62||£4.30|
|From 1 April 2020||£8.72||£8.20||£6.45||£4.55||£4.15|