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Legislation
Finance Act 2026

Crossheading Income tax charge, rates and allowances

  • Section 1 Income tax charge for tax year 2026-27
  • Section 2 Main rates of income tax for tax year 2026-27
  • Section 3 Default and savings rates of income tax for tax year 2026-27
  • Section 4 Increase in dividend ordinary and upper rates
  • Section 5 Savings rates of income tax for tax year 2027-28
  • Section 6 New rates of income tax on property income
  • Section 7 Property rates of income tax for tax year 2027-28
  • Section 8 Scottish and Welsh property rates set by Scottish Parliament and Senedd
  • Section 9 Freezing starting rate limit for savings for tax years 2026-27 to 2030-31
  • Section 10 Basic rate limit and personal allowance for tax years 2028-29 to 2030-31
  1. Part 1 Income tax, capital gains tax and corporate taxes
  2. Crossheading Income tax charge, rates and allowances

Crossheading Income tax charge, rates and allowances

From legislation.gov.uk

Contents

  1. Section 1 Income tax charge for tax year 2026-27
  2. Section 2 Main rates of income tax for tax year 2026-27
  3. Section 3 Default and savings rates of income tax for tax year 2026-27
  4. Section 4 Increase in dividend ordinary and upper rates
  5. Section 5 Savings rates of income tax for tax year 2027-28
  6. Section 6 New rates of income tax on property income
  7. Section 7 Property rates of income tax for tax year 2027-28
  8. Section 8 Scottish and Welsh property rates set by Scottish Parliament and Senedd
  9. Section 9 Freezing starting rate limit for savings for tax years 2026-27 to 2030-31
  10. Section 10 Basic rate limit and personal allowance for tax years 2028-29 to 2030-31
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