8 tax breaks small businesses can take

Lower earnings limit

£120 per week £520 per month £6,240 per year

Primary threshold

£184 per week £797 per month £9,568 per year

Secondary threshold

£170 per week £737 per month £8,840 per year

Upper secondary threshold (under 21)

£967 per week £4,189 per month £50,270 per year

Apprentice upper secondary threshold (apprentice under 25)

£967 per week £4,189 per month £50,270 per year

Upper earnings limit

£967 per week £4,189 per month £50,270 per year