| EARNINGS CAP |
| Tax Year | Cap | |
| 1989/1990 | 60,000 | |
| 1990/1991 | 64,800 | |
| 1991/1992 | 71,400 | |
| 1992/1993 | 75,000 | |
| 1993/1994 | 75,000 | FA 1993 s.106 |
| 1994/1995 | 76,800 | |
| 1995/1996 | 78,600 | |
| 1996/1997 | 82,200 | |
| 1997/1998 | 84,000 | |
| 1998/1999 | 87,600 | |
| 1999/2000 | 90,600 | |
| 2000/2001 | 91,800 | SI2000/807 |
| 2001/2002 | 95,400 | SI2001/637 |
| 2002/2003 | 97,200 | SI2002/700 |
| 2003/2004 | 99,000 | SI2003/843 |
| 2004/2005 | 102,000 | SI2004/773 |
| 2005/2006 | 105,600 | SI2005/720 |
| 2006/2007 | 108,600 | SI 2006/364 Reg 4 |
| nominal earnings cap for first year of transitional period under FA 04 |
| 2007/2008 | 112,800 | [Pensions Tax Simplification Newsletter No 25 (28 February 2007)] |
| 2008/2009 | 117,600 | [HMRC website announcement 15 February 2008] |
