Section 9 | Freezing starting rate limit for savings for tax years 2026-27 to 2030-31

(1)For the tax years 2026-27, 2027-28, 2028-29, 2029-30 and 2030-31, the amount specified in section 12(3) of ITA 2007 (the starting rate limit for savings) is “£5,000”.

(2)Accordingly, section 21 of that Act (indexation) does not apply in relation to the starting rate limit for savings for any of those tax years.