About This Lesson
A 25-minute personal finance and numeracy activity for ages 16+. Using the 2026–27 rules, students calculate the Personal Allowance at £100,000, £110,000 and £125,140, then work through Income Tax and employee National Insurance on a £150,000 salary. The lesson distinguishes marginal tax rates from average rates and includes a worked answer guide. The simplified salary example is for England, Wales and Northern Ireland; Scottish Income Tax bands differ. No special software or calculator is required. The linked UK salary calculator is optional. Prepared by Calculators Site; affiliation is disclosed in the resource.
