UK rules · income_tax.bands
Income Tax rates and bands
Personal allowance, its taper above £100,000, and the bands for England, Wales and Northern Ireland, and for Scotland.
Validated v1England, Wales, NIIn force 6 April 2026 to 5 April 2027
| bands[1].name | basic |
| bands[1].rate | 20% |
| bands[1].up to | £37,700 |
| bands[2].name | higher |
| bands[2].rate | 40% |
| bands[2].up to | £125,140 |
| bands[3].name | additional |
| bands[3].rate | 45% |
| bands[3].up to | none |
| pa taper ratio | 50% |
| pa taper threshold | £100,000 |
| personal allowance | £12,570 |
“The standard Personal Allowance is £12,570 ... Basic rate £12,571 to £50,270 20% | Higher rate £50,271 to £125,140 40% | Additional rate over £125,140 45%. Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000.”
Source: HMRC: www.gov.uk/income-tax-rates · checked 6 October 2026 · page last updated 7 November 2024
Basic rate band width 37,700 = 50,270 - 12,570. Applies to England, Wales and Northern Ireland.
Validated v1ScotlandIn force 6 April 2026 to 5 April 2027
| bands[1].name | starter |
| bands[1].rate | 19% |
| bands[1].up to | £3,967 |
| bands[2].name | basic |
| bands[2].rate | 20% |
| bands[2].up to | £16,956 |
| bands[3].name | intermediate |
| bands[3].rate | 21% |
| bands[3].up to | £31,092 |
| bands[4].name | higher |
| bands[4].rate | 42% |
| bands[4].up to | £62,430 |
| bands[5].name | advanced |
| bands[5].rate | 45% |
| bands[5].up to | £125,140 |
| bands[6].name | top |
| bands[6].rate | 48% |
| bands[6].up to | none |
| pa taper ratio | 50% |
| pa taper threshold | £100,000 |
| personal allowance | £12,570 |
“The table shows the 2026 to 2027 Scottish Income Tax rates ... Starter rate £12,571 to £16,537 19% | Basic rate £16,538 to £29,526 20% | Intermediate rate £29,527 to £43,662 21% | Higher rate £43,663 to £75,000 42% | Advanced rate £75,001 to £125,140 45% | Top rate over £125,140 48%”
Source: HMRC: www.gov.uk/scottish-income-tax · checked 6 October 2026 · page last updated 27 October 2015
Band limits converted to taxable income by subtracting the standard personal allowance (e.g. 16,537 - 12,570 = 3,967). Savings and dividend income are taxed at rUK rates and are out of scope.
Version history
No changes have been published since the dataset was first verified.