Section 9A | Overview of sections 10 to 15
From legislation.gov.uk
16 September 2026
The general effect of sections 10 to 15 is outlined in the following table—F1F2F3
| Type of taxpayer | Rates payable on savings income | Rates payable on property income | Rates payable on most dividend income | Rates payable on other income |
|---|---|---|---|---|
| UK resident individual who is neither a Scottish taxpayer nor a Welsh taxpayer | Savings rates | Property rates | Dividend rates | Main rates |
| Scottish taxpayer | Savings rates | Scottish rates | Dividend rates | Scottish rates |
| Welsh taxpayer | Savings rates | Welsh property rates | Dividend rates | Main rates while section 11B is not in force; Welsh rates if that section is in force |
| Non-UK resident individual | Savings rates | Property rates | Dividend rates | Default rates |
| Non-individual, except that some trustees in some circumstances are subject instead to the trust rate or the dividend trust rate | Savings basic rate | Property basic rate | Dividend ordinary rate | Default basic rate |
Note: the table does not address the effect of some exceptions referred to in sections 10 to 15.