| Year to 31.3.2012 | 31.3.2011 | |
| Main rate | 26% | 28% |
| Profits above | £1.5m | £1.5m |
| Small companies rate | 20% | 21% |
| Profits up to | £300k | £300k |
| Small/large marginal band | £300k - £1.5m | £300k - £1.5m |
| Fraction (effective rate) | 3/200 (27.50%) | 7/400 (29.75%) |
Budget 2011
