| Year to 31 December | Rate | ||
| 2017 | 19.25% | ||
| 2018 | 19.00% | ||
| 2019 | 19.00% | ||
| 2020 | 17.50% | * |
* Assumes 17% rate not yet substantively enacted
NB Rates are calculated in months and not days so will be slightly out from official rates.
| Year to 31 December | Rate | ||
| 2017 | 19.25% | ||
| 2018 | 19.00% | ||
| 2019 | 19.00% | ||
| 2020 | 17.50% | * |
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