{
 "protocol": "verified-facts/0.2",
 "key": "uk/dividends/dividend-additional-rate",
 "label": "Dividend additional rate",
 "value": 39.35,
 "unit": "%",
 "period": "2026-27",
 "effectiveFrom": "2026-04-06",
 "effectiveTo": null,
 "source": "https://www.gov.uk/tax-on-dividends",
 "quote": "Additional rate | 39.35%",
 "verifiedDate": "2026-10-04",
 "nextScheduledRefresh": "2027-04-06",
 "status": "fresh",
 "ageDays": 9,
 "maxAgeDays": null,
 "previous": {
  "value": 39.35,
  "period": "2025-26",
  "effectiveFrom": "2025-04-06",
  "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past"
 },
 "scope": "England, Wales and Northern Ireland and Scotland alike (dividend rates are UK-wide); dividends in an ISA are not taxed",
 "hash": "sha256:b46028396d59d3f033e09b187154fa1588a0ba42ec8cdde898326db13f264cd3",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..1S1Zbh75bTLQgBJ0Zeoo_OituNEUgB5wgPEsCTjKhdPDg_GFCbtTl3tBv-VRqqj2D2Ys1bCwBxmddn_O1xfJCA",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/uk/dividends/dividend-additional-rate",
  "text": "databutler.dev, verified 2026-10-04 against https://www.gov.uk/tax-on-dividends"
 }
}