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Contents

Legislation

Finance Act 2025

Crossheading Income tax charge, rates etc

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Section 1 Income tax charge for tax year 2025-26
Section 2 Main rates of income tax for tax year 2025-26
Section 3 Default and savings rates of income tax for tax year 2025-26
Section 4 Freezing starting rate limit for savings for tax year 2025-26

Income tax charge, rates etc
Income tax charge for tax year 2025-26

Section 1 | Income tax charge for tax year 2025-26

From legislation.gov.uk

Income tax is charged for the tax year 2025-26.