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Legislation
Income Tax Act 2007

Crossheading The rates

  • 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
  1. Income Tax Act 2007
  2. /
  3. /The rates

Section 6D | The property basic, higher and additional rates

From legislation.gov.uk

16 September 2026

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The property basic rate, the property higher rate and the property additional rate for a tax year are the rates determined as such by Parliament for the tax year.F1

Notes

  1. F1

    S. 6D inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(2)(8)

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