{"attribution":"databutler.dev","docs":"https://databutler.dev/api","note":"Entries newest first: from/to, effectiveFrom, the official source, and a maintainer note where recorded.","protocol":"verified-changes/0.1","schema":"https://databutler.dev/schema/changes.v0.json","publisher":{"name":"Data Butler","url":"https://databutler.dev/"},"generated":"2026-10-05","since":"2026-08-31","area":"uk-rates","coverageStart":"2026-08-31","areasCovered":["uk-rates","uk-exams","vehicles","software-eol","policy-rates","us-rates","de-rates","uk-vehicle-rules","uk-exam-dates","calendar","uk-gov-process"],"count":17,"entries":[{"area":"uk-rates","key":"state-pension/full-basic-state-pension","label":"Full basic State Pension","from":176.45,"to":184.9,"unit":"GBP/week","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/state-pension/how-much-you-get","verifiedDate":"2026-10-04","note":"Full basic State Pension: 176.45 → 184.9 GBP/week from 2026-04-06 — \"The full basic State Pension is £184.90 per week.\" (was: DWP Benefit and pension rates 2026 to 2027, column \"Rates 2025/26\")"},{"area":"uk-rates","key":"state-pension/basic-state-pension-category-b-lower-spouse-or-civil-partner-s-insurance","label":"Basic State Pension, Category B (lower) — spouse or civil partner’s insurance","from":105.7,"to":110.75,"unit":"GBP/week","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027","verifiedDate":"2026-10-04","note":"Basic State Pension, Category B (lower) — spouse or civil partner’s insurance: 105.7 → 110.75 GBP/week from 2026-04-06 — \"Category B (lower) basic pension - spouse or civil partner’s insurance | 105.70 | 110.75\" (was: DWP Benefit and pension rates 2026 to 2027, column \"Rates 2025/26\")"},{"area":"uk-rates","key":"state-pension/triple-lock-uprating-applied-in-april-2026","label":"Triple-lock uprating applied in April 2026","from":null,"to":4.8,"unit":"%","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/government/news/over-12-million-pensioners-to-receive-575-state-pension-boost","verifiedDate":"2026-10-04","note":"Triple-lock uprating applied in April 2026: none → 4.8 % from 2026-04-06 — \"The full rate of the new State Pension will increase by 4.8% in line with the increase in average earnings from £230.25 to £241.30 a week. The full basic State Pension will increase from £176.45 to £184.90 a week.\""},{"area":"uk-rates","key":"capital-gains/business-asset-disposal-relief-rate","label":"Business Asset Disposal Relief rate","from":14,"to":18,"unit":"%","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/capital-gains-tax/rates","verifiedDate":"2026-10-04","note":"Business Asset Disposal Relief rate: 14 → 18 % from 2026-04-06 — \"From 6 April 2026 you’ll pay 18% if you’re a sole trader, partnership or trustee and your gains qualify for Business Asset Disposal Relief.\" (was: Capital Gains Tax rates — UK Government Web Archive capture 30 June 2025)"},{"area":"uk-rates","key":"capital-gains/carried-interest","label":"Carried interest","from":"32% Capital Gains Tax","to":"not subject to Capital Gains Tax from 6 April 2026 — charged to Income Tax and National Insurance instead","unit":"rule","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/capital-gains-tax/rates","verifiedDate":"2026-10-04","note":"Carried interest: 32% Capital Gains Tax → not subject to Capital Gains Tax from 6 April 2026 — charged to Income Tax and National Insurance instead rule from 2026-04-06 — \"You do not pay Capital Gains Tax on certain assets, including any gains you make from: … carried interest (from 6 April 2026). You’ll pay Income Tax and National Insurance contributions on carried interest you receive from 6 April 2026 instead.\" (was: Capital Gains Tax rates — UK Government Web Archive capture 30 June 2025)"},{"area":"uk-rates","key":"dividends/dividend-basic-rate","label":"Dividend basic rate","from":8.75,"to":10.75,"unit":"%","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/tax-on-dividends","verifiedDate":"2026-10-04","note":"Dividend basic rate: 8.75 → 10.75 % from 2026-04-06 — \"This table shows the rates from 6 April 2026 to 5 April 2027. | Basic rate | 10.75%\" (was: HMRC Income Tax rates and allowances for current and previous tax years, column \"2025 to 2026\")"},{"area":"uk-rates","key":"dividends/dividend-higher-rate","label":"Dividend higher rate","from":33.75,"to":35.75,"unit":"%","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/tax-on-dividends","verifiedDate":"2026-10-04","note":"Dividend higher rate: 33.75 → 35.75 % from 2026-04-06 — \"Higher rate | 35.75%\" (was: HMRC Income Tax rates and allowances for current and previous tax years, column \"2025 to 2026\")"},{"area":"uk-rates","key":"statutory-sick-pay/ssp-weekly-rate","label":"SSP weekly rate","from":118.75,"to":123.25,"unit":"GBP/week","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/statutory-sick-pay/what-youll-get","verifiedDate":"2026-10-04","note":"SSP weekly rate: 118.75 → 123.25 GBP/week from 2026-04-06 — \"If you’re eligible, you can get £123.25 a week Statutory Sick Pay (SSP) or 80% of your normal weekly earnings - whichever is lower. It’s paid for up to 28 weeks.\" (was: DWP Benefit and pension rates 2026 to 2027, column \"Rates 2025/26\")"},{"area":"uk-rates","key":"statutory-sick-pay/ssp-amount-rule","label":"SSP amount rule","from":"flat £118.75 a week; employee had to earn an average of at least £125 a week","to":"the lower of £123.25 a week or 80% of normal weekly earnings","unit":"rule","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027","verifiedDate":"2026-10-04","note":"SSP amount rule: flat £118.75 a week; employee had to earn an average of at least £125 a week → the lower of £123.25 a week or 80% of normal weekly earnings rule from 2026-04-06 — \"The weekly rate of Statutory Sick Pay (SSP) for 2026 to 2027 is £123.25 or 80% of the employee’s average weekly earnings, whichever is lower.\" (was: Statutory Sick Pay — UK Government Web Archive capture 3 July 2025)"},{"area":"uk-rates","key":"statutory-sick-pay/ssp-paid-from","label":"SSP paid from","from":"fourth qualifying day (first 3 days unpaid)","to":"first day of sickness","unit":"rule","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/statutory-sick-pay/what-youll-get","verifiedDate":"2026-10-04","note":"SSP paid from: fourth qualifying day (first 3 days unpaid) → first day of sickness rule from 2026-04-06 — \"You’ll be paid SSP for all the full days you’re off sick that you normally would have worked. (Employer guide: SSP is paid “for each day they’re off work from the first day of illness”.)\" (was: Statutory Sick Pay — UK Government Web Archive capture 3 July 2025)"},{"area":"uk-rates","key":"statutory-parental-pay/statutory-maternity-pay-next-33-weeks","label":"Statutory Maternity Pay — next 33 weeks","from":187.18,"to":194.32,"unit":"GBP/week","taxYear":"2026-27","effectiveFrom":"2026-04-05","source":"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027","verifiedDate":"2026-10-04","note":"Statutory Maternity Pay — next 33 weeks: 187.18 → 194.32 GBP/week from 2026-04-05 — \"SMP — weekly rate for remaining weeks | £194.32 or 90% of the employee’s average weekly earnings, whichever is lower. (Maternity pay guide: “£194.32 or 90% of your average weekly earnings (whichever is lower) for the next 33 weeks”.) The Statutory Maternity Pay (SMP) rate applies from 5 April 2026. All other rates apply from 6 April 2026.\" (was: DWP Benefit and pension rates 2026 to 2027, column \"Rates 2025/26\")"},{"area":"uk-rates","key":"statutory-parental-pay/statutory-paternity-pay","label":"Statutory Paternity Pay","from":187.18,"to":194.32,"unit":"GBP/week","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027","verifiedDate":"2026-10-04","note":"Statutory Paternity Pay: 187.18 → 194.32 GBP/week from 2026-04-06 — \"Statutory Paternity Pay (SPP) — weekly rate | £194.32 or 90% of the employee’s average weekly earnings, whichever is lower\" (was: DWP Benefit and pension rates 2026 to 2027, column \"Rates 2025/26\")"},{"area":"uk-rates","key":"statutory-parental-pay/statutory-adoption-pay-after-first-6-weeks","label":"Statutory Adoption Pay — after first 6 weeks","from":187.18,"to":194.32,"unit":"GBP/week","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027","verifiedDate":"2026-10-04","note":"Statutory Adoption Pay — after first 6 weeks: 187.18 → 194.32 GBP/week from 2026-04-06 — \"SAP — weekly rate for remaining weeks | £194.32 or 90% of the employee’s average weekly earnings, whichever is lower\" (was: DWP Benefit and pension rates 2026 to 2027, column \"Rates 2025/26\")"},{"area":"uk-rates","key":"statutory-parental-pay/statutory-shared-parental-pay","label":"Statutory Shared Parental Pay","from":187.18,"to":194.32,"unit":"GBP/week","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027","verifiedDate":"2026-10-04","note":"Statutory Shared Parental Pay: 187.18 → 194.32 GBP/week from 2026-04-06 — \"Statutory Shared Parental Pay (ShPP) — weekly rate | £194.32 or 90% of the employee’s average weekly earnings, whichever is lower\" (was: DWP Benefit and pension rates 2026 to 2027, column \"Rates 2025/26\")"},{"area":"uk-rates","key":"statutory-parental-pay/earnings-threshold-to-qualify","label":"Earnings threshold to qualify","from":125,"to":129,"unit":"GBP/week","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027","verifiedDate":"2026-10-04","note":"Earnings threshold to qualify: 125 → 129 GBP/week from 2026-04-06 — \"earn on average at least £129 a week (maternity pay guide, eligibility); Statutory Maternity Pay | Earnings threshold | 125.00 | 129.00\" (was: DWP Benefit and pension rates 2026 to 2027, column \"Rates 2025/26\")"},{"area":"uk-rates","key":"child-benefit/eldest-or-only-child","label":"Eldest or only child","from":26.05,"to":27.05,"unit":"GBP/week","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/child-benefit/what-youll-get","verifiedDate":"2026-10-04","note":"Eldest or only child: 26.05 → 27.05 GBP/week from 2026-04-06 — \"Eldest or only child | £27.05\" (was: Child Benefit — UK Government Web Archive capture 2 July 2025)"},{"area":"uk-rates","key":"child-benefit/additional-children-each","label":"Additional children (each)","from":17.25,"to":17.9,"unit":"GBP/week","taxYear":"2026-27","effectiveFrom":"2026-04-06","source":"https://www.gov.uk/child-benefit/what-youll-get","verifiedDate":"2026-10-04","note":"Additional children (each): 17.25 → 17.9 GBP/week from 2026-04-06 — \"Additional children | £17.90 per child\" (was: Child Benefit — UK Government Web Archive capture 2 July 2025)"}],"freshness":{"verifiedDate":"2026-10-05","nextScheduledRefresh":null,"staleness":"live"},"cite":{"url":"https://databutler.dev/r/changes?since=2026-08-31&area=uk-rates","text":"databutler.dev, computed live 2026-10-05 against https://www.gov.uk/state-pension/how-much-you-get"}}