Budget 2007 Introduction Main Income Tax reliefs Income Tax Rates and bands Car Benefit Assessment Tax Free Mileage Allowances National Insurance Contributions Pension Contributions Inheritance Tax Value Added Tax Capital Gains Tax Corporation Tax Main capital allowances Stamp Duty & Stamp Duty Land Tax Earliest due dates for payment of tax	Pension Contributions Maximum annual tax-efficient gross contributions to age 75 - individuals    £3,600 or 100% of earnings to £225k - employers    £225k less employee contributions Maximum tax-efficient fund on taking benefits in 2007/08: £1.6m   Only current earnings count for the 100% limit. It is no longer possible to use prior year earnings or to carry back a contribution to earlier years.