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Taxation in England is quite competitive when compared to much of the rest of Europe – the basic rate of personal tax is 20 % on taxable income up to £ 31,865 above the personal tax-free allowance ( normally £ 10,000 ) , and 40 % on any additional earnings above that amount .
 location: England; location: Europe
Given options, please tell me the categories of all the listed entity words.Output format is "type1: word1; type2: word2". 
Option: location, person, organization 
Text: {0} 
 Entities: England, Europe 
Answer:
 location: England; location: Europe