Marginal and average income tax rates in England, Wales and Northern Ireland Share: Appears in Income tax explained Related content The tax penalty on employment Taxlab Data Item Are preferential tax rates for the self-employed justified? Lower headline tax rates on self-employment than on employment aren’t justified by differences in benefits or employment rights, and are poorly targeted at improving investment incentives. Taxlab Key Questions The distributional impact of National Insurance contributions (2024–25) Taxlab Data Item Forecast revenue from National Insurance contributions in Great Britain by source, 2023–24 Taxlab Data Item