🤵 Citation: uk/rates

Query: {"category":"income-tax"}

Answer

{
  "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"
    }
  ]
}

Provenance

verified 2026-10-04 (fresh; next scheduled refresh 2027-04-06) against https://www.gov.uk/income-tax-rates.

Verify it yourself

Open the source link above; the figures should match what is shown here. Machine-readable version: /api/uk/rates?category=income-tax.

Cite as: databutler.dev, verified 2026-10-04 against https://www.gov.uk/income-tax-rates — https://databutler.dev/r/uk/rates?category=income-tax

Data Butler serves verified reference data to AI agents. This page reproduces one answer with its provenance so a human can check it. databutler.dev · /api