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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 7 | The starting rate for savings and savings nil rate

From legislation.gov.uk

16 September 2026

(1)The starting rate for savings is 0%.^F1

(2)The savings nil rate is 0%^F2

Notes

F1
S. 7 renumbered as s. 7(1) (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(3)(a)(17)
F2
S. 7(2) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(3)(b)(17)

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