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Contents

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. The rates
  2. The trust rate , property trust rate, savings trust rate and dividend trust rate

Section 9 | The trust rate , property trust rate, savings trust rate and dividend trust rate

From legislation.gov.uk

(1)The trust rate is 45%.

(1A)The property trust rate is 47%.

(1B)The savings trust rate is 47%.

(2)The dividend trust rate is 39.35%.

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