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A temporary bank payroll tax of 50 percent was applied to discretionary bonuses above £25,000 awarded in the period from the 2009 Pre-Budget Report (9 December 2009) to 5 April 2010 for each individual employee. This temporary tax applied only to banks and building societies and members of banking groups. This tax was not deductible in computing the taxable profits of affected banks and building societies.
The Government have announced the introduction of the bank levy as an additional and permanent tax to the Banking industry. 
The tax is essentially a quid pro quo for the taxpayer's £117bn-plus bank-rolling of the banks.