{"attribution":"databutler.dev","docs":"https://databutler.dev/api","note":"Verified reference data for AI agents (UK, US and German rates, exam specs, provenance, statistics, vehicles, software support, policy rates). Every figure carries source + verifiedDate.","taxYear":"2026-27","taxYearRuns":"6 April 2026 to 5 April 2027","verifiedDate":"2026-10-04","title":"Income Tax bands and rates","scope":"England, Wales and Northern Ireland. Scottish rates and bands differ — see https://www.gov.uk/scottish-income-tax","source":"https://www.gov.uk/income-tax-rates","figures":[{"label":"Personal Allowance","value":12570,"unit":"GBP/year","quote":"The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.","previous":{"value":12570,"taxYear":"2025-26","source":"https://www.gov.uk/income-tax-rates/previous-tax-years","title":"Income Tax rates and Personal Allowances, part \"Previous tax years\"","quote":"The standard Personal Allowance from 6 April 2025 to 5 April 2026 was £12,570."},"verifiedDate":"2026-10-04"},{"label":"Basic rate","value":20,"unit":"%","band":"£12,571 to £50,270","quote":"Basic rate | £12,571 to £50,270 | 20%","previous":{"value":20,"taxYear":"2025-26","source":"https://www.gov.uk/income-tax-rates/previous-tax-years","title":"Income Tax rates and Personal Allowances, part \"Previous tax years\"","quote":"Basic rate 20% | £0 to £50,270 (people with the standard Personal Allowance started paying this rate on income over £12,570)"},"verifiedDate":"2026-10-04"},{"label":"Higher rate","value":40,"unit":"%","band":"£50,271 to £125,140","quote":"Higher rate | £50,271 to £125,140 | 40%","previous":{"value":40,"taxYear":"2025-26","source":"https://www.gov.uk/income-tax-rates/previous-tax-years","title":"Income Tax rates and Personal Allowances, part \"Previous tax years\"","quote":"Higher rate 40% | £50,271 to £125,140"},"verifiedDate":"2026-10-04"},{"label":"Additional rate","value":45,"unit":"%","band":"over £125,140","quote":"Additional rate | over £125,140 | 45%","previous":{"value":45,"taxYear":"2025-26","source":"https://www.gov.uk/income-tax-rates/previous-tax-years","title":"Income Tax rates and Personal Allowances, part \"Previous tax years\"","quote":"Additional rate 45% | Over £125,141"},"verifiedDate":"2026-10-04"},{"label":"Personal Allowance taper","value":"reduced £1 per £2 of adjusted net income above £100,000; nil at £125,140","unit":"rule","quote":"Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000. This means your allowance is zero if your income is £125,140 or above.","previous":{"value":"reduced £1 per £2 of adjusted net income above £100,000; nil at £125,140","taxYear":"2025-26","source":"https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past","title":"HMRC Income Tax rates and allowances for current and previous tax years, column \"2025 to 2026\"","quote":"Income limit for Personal Allowance | £100,000 | £100,000 … The Personal Allowance goes down by £1 for every £2 of income above the £100,000 limit."},"verifiedDate":"2026-10-04"}],"freshness":{"verifiedDate":"2026-10-04","nextScheduledRefresh":"2027-04-06","staleness":"fresh"},"cite":{"url":"https://databutler.dev/r/uk/rates?category=income-tax","text":"databutler.dev, verified 2026-10-04 against https://www.gov.uk/income-tax-rates"}}