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Contents

Legislation

Income Tax Act 2007

Crossheading The rates

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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

The rates
The starting rate for savings and savings nil rate

Section 7 | The starting rate for savings and savings nil rate

From legislation.gov.uk

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

(2)The savings nil rate is 0%