Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Income Tax Act 2007

Crossheading The rates

Find in this level

Section 6 The ... basic rate , higher rate and additional rate
Section 6A The Scottish basic, higher and additional rates
Section 6B The Welsh rates
Section 6C The default basic, higher and additional rates
Section 6D The property basic, higher and additional rates
Section 7 The starting rate for savings and savings nil rate
Section 7A The savings basic, higher and additional rates
Section 8 The dividend nil rate, dividend ordinary rate, dividend upper rate and dividend additional rate
Section 9 The trust rate , property trust rate, savings trust rate and dividend trust rate

Income Tax Act 2007
The rates

Section 6A | The Scottish basic, higher and additional rates

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 6A omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(5)(15), 72(3); S.I. 2016/1161, regs. 2, 3

Privacy Cookies Terms