United Kingdom

Sources and data for the United Kingdom

Every value the calculators use, with its effective dates and a link to the official source.

Personal Allowance
Current value
£12,570
From
6 April 2026
Until
5 April 2027
Source
HMRCIncome Tax rates and Personal Allowances
Checked on
14 October 2026
Income limit for Personal Allowance
Current value
£100,000
From
6 April 2026
Until
5 April 2027
Source
HMRCIncome Tax rates and Personal Allowances
Checked on
14 October 2026
Income Tax bands on taxable income (after the Personal Allowance)
Area
England, Wales or Northern Ireland
Current value
Table with 3 brackets
£0 / £37,700 20%
£37,700 / £125,140 40%
£125,140 + 45%
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Area
Scotland
Current value
Table with 6 brackets
£0 / £3,967 19%
£3,967 / £16,956 20%
£16,956 / £31,092 21%
£31,092 / £62,430 42%
£62,430 / £125,140 45%
£125,140 + 48%
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Basic rate band (UK rates, used for dividends and gains)
Current value
£37,700
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Additional rate threshold (taxable income)
Current value
£125,140
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
National Insurance Primary Threshold (annual)
Current value
£12,570
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
National Insurance Upper Earnings Limit (annual)
Current value
£50,270
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
National Insurance Secondary Threshold (annual)
Current value
£5,000
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
National Insurance Lower Earnings Limit (weekly)
Current value
£129
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Class 1 employee rate between the Primary Threshold and the Upper Earnings Limit
Current value
8%
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Class 1 employee rate above the Upper Earnings Limit
Current value
2%
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Class 1 employer rate above the Secondary Threshold
Current value
15%
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Employment Allowance
Current value
£10,500
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Student and postgraduate loan repayment thresholds (annual)
Current value
- Plan 1 £26,900
- Plan 2 £29,385
- Plan 4 (Scotland) £33,795
- Plan 5 £25,000
- Postgraduate Loan £21,000
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Student loan deduction rate
Current value
9%
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Postgraduate loan deduction rate
Current value
6%
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Statutory Sick Pay weekly rate
Current value
£123.25
From
6 April 2026
Until
5 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Statutory Sick Pay as a share of average weekly earnings
Current value
80%
From
6 April 2026
Until
5 April 2027
Source
HMRCStatutory Sick Pay (SSP): employer guide
Checked on
14 October 2026
Maximum weeks of Statutory Sick Pay
Current value
28
From
6 April 2026
Source
HMRCStatutory Sick Pay (SSP): employer guide
Checked on
14 October 2026
Statutory Maternity Pay standard weekly rate
Current value
£194.32
From
5 April 2026
Until
3 April 2027
Source
HMRCRates and thresholds for employers 2026 to 2027
Checked on
14 October 2026
Statutory Maternity Pay as a share of average weekly earnings
Current value
90%
From
5 April 2026
Source
Department for Work and PensionsMaternity pay and leave: pay
Checked on
14 October 2026
Weeks of Statutory Maternity Pay at 90% of earnings
Current value
6
From
5 April 2026
Source
Department for Work and PensionsMaternity pay and leave: pay
Checked on
14 October 2026
Total weeks of Statutory Maternity Pay
Current value
39
From
5 April 2026
Source
Department for Work and PensionsMaternity pay and leave: pay
Checked on
14 October 2026
Class 4 rate between £12,570 and £50,270 of profits
Current value
6%
From
6 April 2026
Until
5 April 2027
Source
HMRCSelf-employed National Insurance rates
Checked on
14 October 2026
Class 4 rate above £50,270 of profits
Current value
2%
From
6 April 2026
Until
5 April 2027
Source
HMRCSelf-employed National Insurance rates
Checked on
14 October 2026
Class 4 Lower Profits Limit
Current value
£12,570
From
6 April 2026
Until
5 April 2027
Source
HMRCSelf-employed National Insurance rates
Checked on
14 October 2026
Class 4 Upper Profits Limit
Current value
£50,270
From
6 April 2026
Until
5 April 2027
Source
HMRCSelf-employed National Insurance rates
Checked on
14 October 2026
Profit level where Class 2 is treated as paid
Current value
£7,105
From
6 April 2026
Until
5 April 2027
Source
HMRCSelf-employed National Insurance rates
Checked on
14 October 2026
Voluntary Class 2 weekly rate
Current value
£3.65
From
6 April 2026
Until
5 April 2027
Source
HMRCSelf-employed National Insurance rates
Checked on
14 October 2026
Dividend Allowance
Current value
£500
From
6 April 2026
Until
5 April 2027
Source
HMRCTax on dividends
Checked on
14 October 2026
Dividend tax rates
Current value
- Basic rate 10.75%
- Higher rate 35.75%
- Additional rate 39.35%
From
6 April 2026
Until
5 April 2027
Source
HMRCTax on dividends
Checked on
14 October 2026
Capital Gains Tax annual exempt amount
Current value
£3,000
From
6 April 2026
Until
5 April 2027
Source
HMRCCapital Gains Tax: allowances
Checked on
14 October 2026
Capital Gains Tax rates
Current value
- Within the basic rate band 18%
- Above the basic rate band 24%
From
6 April 2026
Until
5 April 2027
Source
HMRCCapital Gains Tax: what you pay it on, rates and allowances
Checked on
14 October 2026
Stamp Duty Land Tax, residential rates
Current value
Table with 5 brackets
£0 / £125,000 0%
£125,000 / £250,000 2%
£250,000 / £925,000 5%
£925,000 / £1,500,000 10%
£1,500,000 + 12%
From
1 April 2025
Source
HMRCStamp Duty Land Tax: residential property rates
Checked on
14 October 2026
Stamp Duty Land Tax, first-time buyer relief rates
Current value
Table with 2 brackets
£0 / £300,000 0%
£300,000 + 5%
From
1 April 2025
Source
HMRCStamp Duty Land Tax: residential property rates
Checked on
14 October 2026
Price limit for first-time buyer relief
Current value
£500,000
From
1 April 2025
Source
HMRCStamp Duty Land Tax: residential property rates
Checked on
14 October 2026
Higher rates for additional dwellings (surcharge)
Current value
5%
From
31 October 2024
Source
HMRCStamp Duty Land Tax: residential property rates
Checked on
14 October 2026
Non-UK resident surcharge
Current value
2%
From
1 April 2021
Source
HMRCStamp Duty Land Tax: residential property rates
Checked on
14 October 2026
National Minimum Wage and National Living Wage (hourly)
Current value
- 21 and over (National Living Wage) £12.71
- 18 to 20 £10.85
- Under 18 £8
- Apprentice £8
From
1 April 2026
Source
Department for Business and TradeNational Minimum Wage and National Living Wage rates
Checked on
14 October 2026
Weekly pay cap for statutory redundancy pay
Current value
£751
From
6 April 2026
Source
Department for Business and TradeRedundancy: your rights, redundancy pay
Checked on
14 October 2026
Maximum years of service counted for redundancy pay
Current value
20 years
From
22 August 1996
Source
Department for Business and TradeRedundancy: your rights, redundancy pay
Checked on
14 October 2026
Maximum statutory notice from an employer
Current value
12
From
22 August 1996
Source
Department for Business and TradeRedundancy: your rights, notice periods
Checked on
14 October 2026
Statutory paid holiday a year
Current value
5.6
From
1 April 2009
Source
Department for Business and TradeHoliday entitlement
Checked on
14 October 2026
Cap on statutory paid holiday
Current value
28 days
From
1 April 2009
Source
Department for Business and TradeHoliday entitlement
Checked on
14 October 2026
Holiday accrual for irregular hours and part-year workers
Current value
12.07%
From
1 April 2024
Source
Department for Business and TradeHoliday pay and entitlement reforms from 1 January 2024
Checked on
14 October 2026
VAT rates
Current value
- Standard rate 20%
- Reduced rate 5%
- Zero rate 0%
From
4 January 2011
Source
HMRCVAT rates
Checked on
14 October 2026
Full new State Pension (weekly)
Current value
£241.30
From
6 April 2026
Until
5 April 2027
Source
Department for Work and PensionsThe new State Pension: what you'll get
Checked on
14 October 2026
Qualifying years for the full new State Pension
Current value
35 years
From
6 April 2016
Source
Department for Work and PensionsThe new State Pension: what you'll get
Checked on
14 October 2026
Minimum qualifying years for any new State Pension
Current value
10 years
From
6 April 2016
Source
Department for Work and PensionsThe new State Pension: eligibility
Checked on
14 October 2026
Child Benefit weekly rates
Current value
- Eldest or only child £27.05
- Each additional child £17.90
From
6 April 2026
Until
5 April 2027
Source
HMRCChild Benefit: what you'll get
Checked on
14 October 2026
High Income Child Benefit Charge threshold
Current value
£60,000
From
6 April 2024
Source
HMRCHigh Income Child Benefit Charge
Checked on
14 October 2026
Income over the threshold for each 1% of the charge
Current value
£200
From
6 April 2024
Source
HMRCHigh Income Child Benefit Charge
Checked on
14 October 2026

Values that update automatically

Consumer Prices Index (CPI), all items, 2015 = 100
Current value
144.1
Latest figure
1 September 2026
Source
Office for National StatisticsCPI INDEX 00: ALL ITEMS 2015=100 (series D7BT, dataset MM23)
Bank Rate
Current value
4%
Latest figure
11 November 2026
Source
Bank of EnglandOfficial Bank Rate, daily (series IUDBEDR, Bank of England Database)

£0 / £3,967	19%
£3,967 / £16,956	20%
£16,956 / £31,092	21%
£31,092 / £62,430	42%
£62,430 / £125,140	45%
£125,140 +	48%

£0 / £125,000	0%
£125,000 / £250,000	2%
£250,000 / £925,000	5%
£925,000 / £1,500,000	10%
£1,500,000 +	12%

£0 / £300,000	0%
£300,000 +	5%

Personal Allowance

Income limit for Personal Allowance

Income Tax bands on taxable income (after the Personal Allowance)

Basic rate band (UK rates, used for dividends and gains)

Additional rate threshold (taxable income)

National Insurance Primary Threshold (annual)

National Insurance Upper Earnings Limit (annual)

National Insurance Secondary Threshold (annual)

National Insurance Lower Earnings Limit (weekly)

Class 1 employee rate between the Primary Threshold and the Upper Earnings Limit

Class 1 employee rate above the Upper Earnings Limit

Class 1 employer rate above the Secondary Threshold

Employment Allowance

Student and postgraduate loan repayment thresholds (annual)

Student loan deduction rate

Postgraduate loan deduction rate

Statutory Sick Pay weekly rate

Statutory Sick Pay as a share of average weekly earnings

Maximum weeks of Statutory Sick Pay

Statutory Maternity Pay standard weekly rate

Statutory Maternity Pay as a share of average weekly earnings

Weeks of Statutory Maternity Pay at 90% of earnings

Total weeks of Statutory Maternity Pay

Class 4 rate between £12,570 and £50,270 of profits

Class 4 rate above £50,270 of profits

Class 4 Lower Profits Limit

Class 4 Upper Profits Limit

Profit level where Class 2 is treated as paid

Voluntary Class 2 weekly rate

Dividend Allowance

Dividend tax rates

Capital Gains Tax annual exempt amount

Capital Gains Tax rates

Stamp Duty Land Tax, residential rates

Stamp Duty Land Tax, first-time buyer relief rates

Price limit for first-time buyer relief

Higher rates for additional dwellings (surcharge)

Non-UK resident surcharge

National Minimum Wage and National Living Wage (hourly)

Weekly pay cap for statutory redundancy pay

Maximum years of service counted for redundancy pay

Maximum statutory notice from an employer

Statutory paid holiday a year

Cap on statutory paid holiday

Holiday accrual for irregular hours and part-year workers

VAT rates

Full new State Pension (weekly)

Qualifying years for the full new State Pension

Minimum qualifying years for any new State Pension

Child Benefit weekly rates

High Income Child Benefit Charge threshold

Income over the threshold for each 1% of the charge

Values that update automatically

Consumer Prices Index (CPI), all items, 2015 = 100

Bank Rate