{ "name": "UK tax rates and thresholds 2026/27", "description": "Statutory UK rates, thresholds and allowances used by UKCalc calculators. Each value is checked against the official primary source shown and carries the date it was last verified. UKCalc compiles and verifies this reference; it does not set these figures.", "publisher": { "name": "UKCalc", "url": "https://www.ukcalc.uk" }, "tax_year": "2026/27", "tax_year_start": "2026-04-06", "tax_year_end": "2027-04-05", "generated_from": "UKCalc verified statutory registry", "registry_version": "2.5.0", "last_updated": "2026-09-02", "canonical_page": "https://www.ukcalc.uk/rates/", "self": "https://www.ukcalc.uk/data/uk-rates-2026-27.json", "terms": "The underlying figures are UK statutory data published by the bodies named in each source_url. This compilation is provided for reference; verify against the official source before relying on it.", "counts": { "sections": 13, "groups": 30, "values": 152 }, "sections": [ { "id": "income-tax", "title": "Income Tax", "groups": [ { "id": "income_tax", "title": "income_tax", "jurisdiction": "England, Wales and Northern Ireland", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/income-tax-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/income-tax-calculator/", "values": [ { "id": "income_tax.personal_allowance", "label": "Personal Allowance", "value": 12570, "unit": "gbp", "display": "£12,570", "jurisdiction": "England, Wales and Northern Ireland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/income-tax-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "income_tax.basic_rate_limit", "label": "Basic rate band upper limit", "value": 50270, "unit": "gbp", "display": "£50,270", "jurisdiction": "England, Wales and Northern Ireland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/income-tax-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "income_tax.additional_rate_start", "label": "Additional rate threshold", "value": 125140, "unit": "gbp", "display": "£125,140", "jurisdiction": "England, Wales and Northern Ireland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/income-tax-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "income_tax.basic_rate", "label": "Basic rate", "value": 20, "unit": "percent", "display": "20%", "jurisdiction": "England, Wales and Northern Ireland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/income-tax-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "income_tax.higher_rate", "label": "Higher rate", "value": 40, "unit": "percent", "display": "40%", "jurisdiction": "England, Wales and Northern Ireland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/income-tax-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "income_tax.additional_rate", "label": "Additional rate", "value": 45, "unit": "percent", "display": "45%", "jurisdiction": "England, Wales and Northern Ireland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/income-tax-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "income_tax.taper_start", "label": "Income at which the Personal Allowance begins to taper", "value": 100000, "unit": "gbp", "display": "£100,000", "jurisdiction": "England, Wales and Northern Ireland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/income-tax-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] }, { "id": "scottish_income_tax", "title": "Scottish income tax bands and rates (non-savings, non-dividend income)", "jurisdiction": "Scotland", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "calculator": "https://www.ukcalc.uk/take-home-pay-calculator/", "values": [ { "id": "scottish_income_tax.personal_allowance", "label": "Personal Allowance (reserved, UK-wide)", "value": 12570, "unit": "gbp_per_year", "display": "£12,570", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "last_verified": "2026-09-02" }, { "id": "scottish_income_tax.starter_rate", "label": "Starter rate", "value": 19, "unit": "percent", "display": "19%", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "last_verified": "2026-09-02" }, { "id": "scottish_income_tax.starter_top", "label": "Top of the starter rate band", "value": 16537, "unit": "gbp_per_year", "display": "£16,537", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "last_verified": "2026-09-02", "previous": 15397, "previous_display": "£15,397" }, { "id": "scottish_income_tax.basic_rate", "label": "Basic rate", "value": 20, "unit": "percent", "display": "20%", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "last_verified": "2026-09-02" }, { "id": "scottish_income_tax.basic_top", "label": "Top of the basic rate band", "value": 29526, "unit": "gbp_per_year", "display": "£29,526", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "last_verified": "2026-09-02", "previous": 27491, "previous_display": "£27,491" }, { "id": "scottish_income_tax.intermediate_rate", "label": "Intermediate rate", "value": 21, "unit": "percent", "display": "21%", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "last_verified": "2026-09-02" }, { "id": "scottish_income_tax.intermediate_top", "label": "Top of the intermediate rate band", "value": 43662, "unit": "gbp_per_year", "display": "£43,662", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "last_verified": "2026-09-02" }, { "id": "scottish_income_tax.higher_rate", "label": "Higher rate", "value": 42, "unit": "percent", "display": "42%", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "last_verified": "2026-09-02" }, { "id": "scottish_income_tax.higher_top", "label": "Top of the higher rate band", "value": 75000, "unit": "gbp_per_year", "display": "£75,000", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "last_verified": "2026-09-02" }, { "id": "scottish_income_tax.advanced_rate", "label": "Advanced rate", "value": 45, "unit": "percent", "display": "45%", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "last_verified": "2026-09-02" }, { "id": "scottish_income_tax.advanced_top", "label": "Top of the advanced rate band", "value": 125140, "unit": "gbp_per_year", "display": "£125,140", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "last_verified": "2026-09-02" }, { "id": "scottish_income_tax.top_rate", "label": "Top rate, above the advanced band", "value": 48, "unit": "percent", "display": "48%", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/scottish-income-tax", "publisher": "Scottish Government / GOV.UK", "last_verified": "2026-09-02" } ] }, { "id": "allowances_misc", "title": "allowances_misc", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": null, "values": [ { "id": "allowances_misc.marriage_allowance_transfer", "label": "Marriage Allowance transferable amount", "value": 1260, "unit": "gbp", "display": "£1,260", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "allowances_misc.trading_allowance", "label": "Trading allowance", "value": 1000, "unit": "gbp", "display": "£1,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "allowances_misc.property_allowance", "label": "Property allowance", "value": 1000, "unit": "gbp", "display": "£1,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "allowances_misc.rent_a_room", "label": "Rent a Room scheme tax-free threshold", "value": 7500, "unit": "gbp_per_year", "display": "£7,500", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "allowances_misc.rent_a_room_shared", "label": "Rent a Room threshold where income is shared", "value": 3750, "unit": "gbp_per_year", "display": "£3,750", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] } ] }, { "id": "national-insurance", "title": "National Insurance", "groups": [ { "id": "national_insurance", "title": "national_insurance", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/national-insurance-rates-letters", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/income-tax-calculator/", "values": [ { "id": "national_insurance.class1_main_rate", "label": "Employee NI, £12,570-£50,270", "value": 8, "unit": "percent", "display": "8%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/national-insurance-rates-letters", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "national_insurance.class1_upper_rate", "label": "Employee NI above £50,270", "value": 2, "unit": "percent", "display": "2%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/national-insurance-rates-letters", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "national_insurance.class4_main_rate", "label": "Self-employed Class 4, £12,570-£50,270", "value": 6, "unit": "percent", "display": "6%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/national-insurance-rates-letters", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "national_insurance.class4_upper_rate", "label": "Self-employed Class 4 above £50,270", "value": 2, "unit": "percent", "display": "2%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/national-insurance-rates-letters", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] }, { "id": "employer_national_insurance", "title": "Employer (secondary) Class 1 National Insurance threshold and rates", "jurisdiction": "UK-wide", "effective_from": "2025-04-06", "effective_to": "2028-04-05", "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/dividend-tax-calculator/", "values": [ { "id": "employer_national_insurance.secondary_threshold", "label": "Class 1 Secondary Threshold: employer NI starts above this", "value": 5000, "unit": "gbp_per_year", "display": "£5,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2025-04-06", "effective_to": "2028-04-05", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02", "previous": 9100, "previous_display": "£9,100" }, { "id": "employer_national_insurance.secondary_rate", "label": "Standard employer Class 1 secondary NIC rate above the Secondary Threshold", "value": 15, "unit": "percent", "display": "15%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2025-04-06", "effective_to": "2028-04-05", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02", "previous": 13.8, "previous_display": "13.8%" }, { "id": "employer_national_insurance.class_1a_rate", "label": "Class 1A NIC rate on expenses and benefits (incl. company cars)", "value": 15, "unit": "percent", "display": "15%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2025-04-06", "effective_to": "2028-04-05", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02", "previous": 13.8, "previous_display": "13.8%" }, { "id": "employer_national_insurance.employment_allowance", "label": "Employment Allowance available to eligible employers", "value": 10500, "unit": "gbp_per_year", "display": "£10,500", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2025-04-06", "effective_to": "2028-04-05", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] } ] }, { "id": "dividends", "title": "Dividends", "groups": [ { "id": "dividend_tax", "title": "Rates charged on dividend income above the dividend allowance, by the taxpayer's income tax band", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/tax-on-dividends", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/dividend-tax-calculator/", "values": [ { "id": "dividend_tax.allowance", "label": "Annual dividend allowance", "value": 500, "unit": "gbp", "display": "£500", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/tax-on-dividends", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "dividend_tax.basic_rate", "label": "Dividend rate, basic rate band", "value": 10.75, "unit": "percent", "display": "10.75%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/tax-on-dividends", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02", "previous": 8.75, "previous_display": "8.75%" }, { "id": "dividend_tax.higher_rate", "label": "Dividend rate, higher rate band", "value": 35.75, "unit": "percent", "display": "35.75%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/tax-on-dividends", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02", "previous": 33.75, "previous_display": "33.75%" }, { "id": "dividend_tax.additional_rate", "label": "Dividend rate, additional rate band", "value": 39.35, "unit": "percent", "display": "39.35%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/tax-on-dividends", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] } ] }, { "id": "capital-gains-inheritance", "title": "Capital Gains & Inheritance Tax", "groups": [ { "id": "capital_gains_tax", "title": "capital_gains_tax", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/capital-gains-tax/rates", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/capital-gains-tax-calculator/", "values": [ { "id": "capital_gains_tax.basic_rate", "label": "From 6 April 2026", "value": 18, "unit": "percent", "display": "18%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/capital-gains-tax/rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "capital_gains_tax.higher_rate", "label": "From 6 April 2026", "value": 24, "unit": "percent", "display": "24%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/capital-gains-tax/rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "capital_gains_tax.annual_exempt_amount", "label": "CGT annual exempt amount, individuals", "value": 3000, "unit": "gbp_per_year", "display": "£3,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/capital-gains-tax/rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "capital_gains_tax.annual_exempt_amount_trusts", "label": "CGT annual exempt amount, trusts", "value": 1500, "unit": "gbp_per_year", "display": "£1,500", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/capital-gains-tax/rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] }, { "id": "inheritance_tax", "title": "inheritance_tax", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/inheritance-tax", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/inheritance-tax-calculator/", "values": [ { "id": "inheritance_tax.nil_rate_band", "label": "Nil-rate band", "value": 325000, "unit": "gbp", "display": "£325,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/inheritance-tax", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "inheritance_tax.residence_nrb", "label": "Residence nil-rate band", "value": 175000, "unit": "gbp", "display": "£175,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/inheritance-tax", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "inheritance_tax.standard_rate", "label": "Standard rate on the estate above the nil-rate band", "value": 40, "unit": "percent", "display": "40%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/inheritance-tax", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "inheritance_tax.charity_rate", "label": "Reduced rate where 10% or more of the estate is left to charity", "value": 36, "unit": "percent", "display": "36%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/inheritance-tax", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "inheritance_tax.rnrb_taper_threshold", "label": "Estate value at which the residence nil-rate band begins to taper", "value": 2000000, "unit": "gbp", "display": "£2,000,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/inheritance-tax", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] } ] }, { "id": "savings-isas", "title": "Savings & ISAs", "groups": [ { "id": "savings_and_isa", "title": "savings_and_isa", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/individual-savings-accounts", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/savings-interest-calculator/", "values": [ { "id": "savings_and_isa.psa_basic", "label": "Personal Savings Allowance, basic rate taxpayer", "value": 1000, "unit": "gbp", "display": "£1,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/individual-savings-accounts", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "savings_and_isa.psa_higher", "label": "Personal Savings Allowance, higher rate taxpayer", "value": 500, "unit": "gbp", "display": "£500", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/individual-savings-accounts", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "savings_and_isa.psa_additional", "label": "Personal Savings Allowance, additional rate taxpayer", "value": 0, "unit": "gbp", "display": "£0", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/individual-savings-accounts", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "savings_and_isa.starting_rate_for_savings", "label": "Starting rate for savings band", "value": 5000, "unit": "gbp_per_year", "display": "£5,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/individual-savings-accounts", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "savings_and_isa.starting_rate_income_limit", "label": "Other income must be below this for the starting rate to apply", "value": 17570, "unit": "gbp_per_year", "display": "£17,570", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/individual-savings-accounts", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] }, { "id": "isa_family", "title": "isa_family", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/individual-savings-accounts", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/isa-calculator/", "values": [ { "id": "isa_family.isa_allowance", "label": "Annual ISA allowance", "value": 20000, "unit": "gbp", "display": "£20,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/individual-savings-accounts", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "isa_family.jisa_allowance", "label": "Junior ISA annual allowance", "value": 9000, "unit": "gbp", "display": "£9,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/individual-savings-accounts", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "isa_family.lisa_allowance", "label": "Lifetime ISA annual contribution limit", "value": 4000, "unit": "gbp", "display": "£4,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/individual-savings-accounts", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "isa_family.lisa_bonus_rate", "label": "Lifetime ISA government bonus rate", "value": 25, "unit": "percent", "display": "25%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/individual-savings-accounts", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] } ] }, { "id": "pensions", "title": "Pensions & State Pension", "groups": [ { "id": "pensions", "title": "pensions", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/pension-calculator/", "values": [ { "id": "pensions.annual_allowance", "label": "Pension annual allowance", "value": 60000, "unit": "gbp", "display": "£60,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "pensions.tax_free_lump_sum_rate", "label": "Usually up to 25% of the pot, tax free", "value": 25, "unit": "percent", "display": "25%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "pensions.lump_sum_allowance", "label": "Maximum tax-free lump sum", "value": 268275, "unit": "gbp", "display": "£268,275", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "pensions.taper_threshold_income", "label": "Threshold income above which the annual allowance may taper", "value": 200000, "unit": "gbp_per_year", "display": "£200,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "pensions.taper_adjusted_income", "label": "Adjusted income above which the annual allowance tapers", "value": 260000, "unit": "gbp_per_year", "display": "£260,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "pensions.minimum_tapered_allowance", "label": "Floor of the tapered annual allowance", "value": 10000, "unit": "gbp_per_year", "display": "£10,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "pensions.mpaa", "label": "Money Purchase Annual Allowance", "value": 10000, "unit": "gbp_per_year", "display": "£10,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/tax-on-your-private-pension/annual-allowance", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] }, { "id": "state_pension", "title": "Full new State Pension", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/new-state-pension/what-youll-get", "publisher": "Department for Work and Pensions / GOV.UK", "calculator": "https://www.ukcalc.uk/retirement-target-calculator/", "values": [ { "id": "state_pension.full_new_weekly", "label": "Full new State Pension, weekly", "value": 241.3, "unit": "gbp_per_week", "display": "£241.30 a week", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/new-state-pension/what-youll-get", "publisher": "Department for Work and Pensions / GOV.UK", "last_verified": "2026-09-02", "previous": 230.25, "previous_display": "£230.25 a week" }, { "id": "state_pension.full_new_annual", "label": "Full new State Pension, annual (weekly x 52)", "value": 12547.6, "unit": "gbp_per_year", "display": "£12,547.60", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/new-state-pension/what-youll-get", "publisher": "Department for Work and Pensions / GOV.UK", "last_verified": "2026-09-02", "previous": 11973, "previous_display": "£11,973" }, { "id": "state_pension.qualifying_years_full", "label": "Qualifying NI years needed for the full new State Pension", "value": 35, "unit": "years", "display": "35 years", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/new-state-pension/what-youll-get", "publisher": "Department for Work and Pensions / GOV.UK", "last_verified": "2026-09-02" }, { "id": "state_pension.qualifying_years_minimum", "label": "Minimum qualifying NI years to receive any new State Pension", "value": 10, "unit": "years", "display": "10 years", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/new-state-pension/what-youll-get", "publisher": "Department for Work and Pensions / GOV.UK", "last_verified": "2026-09-02" } ] } ] }, { "id": "benefits", "title": "Benefits", "groups": [ { "id": "child_benefit", "title": "Weekly Child Benefit rates", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/child-benefit/what-youll-get", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/child-benefit-calculator/", "values": [ { "id": "child_benefit.eldest_or_only", "label": "Eldest or only child", "value": 27.05, "unit": "gbp_per_week", "display": "£27.05 a week", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/child-benefit/what-youll-get", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02", "previous": 26.05, "previous_display": "£26.05 a week" }, { "id": "child_benefit.additional_child", "label": "Each additional child", "value": 17.9, "unit": "gbp_per_week", "display": "£17.90 a week", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/child-benefit/what-youll-get", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02", "previous": 17.25, "previous_display": "£17.25 a week" }, { "id": "child_benefit.hicbc_threshold", "label": "High Income Child Benefit Charge lower threshold (adjusted net income)", "value": 60000, "unit": "gbp", "display": "£60,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/child-benefit-tax-charge", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "child_benefit.hicbc_full", "label": "Income at which HICBC equals the full Child Benefit award", "value": 80000, "unit": "gbp", "display": "£80,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/child-benefit-tax-charge", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "child_benefit.hicbc_unit", "label": "Charge increases by 1% of the award for each £200 of income above the threshold", "value": 200, "unit": "gbp", "display": "£200", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/child-benefit-tax-charge", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] }, { "id": "universal_credit", "title": "Universal Credit monthly standard allowance by household type", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/universal-credit/what-youll-get", "publisher": "Department for Work and Pensions / GOV.UK", "calculator": "https://www.ukcalc.uk/universal-credit-calculator/", "values": [ { "id": "universal_credit.single_under25", "label": "Single claimant under 25", "value": 338.58, "unit": "gbp_per_month", "display": "£338.58 a month", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/universal-credit/what-youll-get", "publisher": "Department for Work and Pensions / GOV.UK", "last_verified": "2026-09-02", "previous": 311.68, "previous_display": "£311.68 a month" }, { "id": "universal_credit.single_25plus", "label": "Single claimant 25 or over", "value": 424.9, "unit": "gbp_per_month", "display": "£424.90 a month", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/universal-credit/what-youll-get", "publisher": "Department for Work and Pensions / GOV.UK", "last_verified": "2026-09-02", "previous": 393.45, "previous_display": "£393.45 a month" }, { "id": "universal_credit.couple_both_under25", "label": "Couple, both under 25 (joint)", "value": 528.34, "unit": "gbp_per_month", "display": "£528.34 a month", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/universal-credit/what-youll-get", "publisher": "Department for Work and Pensions / GOV.UK", "last_verified": "2026-09-02", "previous": 489.23, "previous_display": "£489.23 a month" }, { "id": "universal_credit.couple_25plus", "label": "Couple, either 25 or over (joint)", "value": 666.97, "unit": "gbp_per_month", "display": "£666.97 a month", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/universal-credit/what-youll-get", "publisher": "Department for Work and Pensions / GOV.UK", "last_verified": "2026-09-02", "previous": 617.6, "previous_display": "£617.60 a month" } ] } ] }, { "id": "student-loans", "title": "Student Loans", "groups": [ { "id": "student_loans", "title": "Student loan and postgraduate loan repayment thresholds and rates", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "publisher": "GOV.UK / Student Loans Company", "calculator": "https://www.ukcalc.uk/student-loan-calculator/", "values": [ { "id": "student_loans.plan1_threshold", "label": "Plan 1 annual repayment threshold", "value": 26900, "unit": "gbp_per_year", "display": "£26,900", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "publisher": "GOV.UK / Student Loans Company", "last_verified": "2026-09-02", "previous": 24990, "previous_display": "£24,990" }, { "id": "student_loans.plan2_threshold", "label": "Plan 2 annual repayment threshold", "value": 29385, "unit": "gbp_per_year", "display": "£29,385", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "publisher": "GOV.UK / Student Loans Company", "last_verified": "2026-09-02" }, { "id": "student_loans.plan4_threshold", "label": "Plan 4 annual repayment threshold (Scotland)", "value": 33795, "unit": "gbp_per_year", "display": "£33,795", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "publisher": "GOV.UK / Student Loans Company", "last_verified": "2026-09-02", "previous": 31395, "previous_display": "£31,395" }, { "id": "student_loans.plan5_threshold", "label": "Plan 5 annual repayment threshold", "value": 25000, "unit": "gbp_per_year", "display": "£25,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "publisher": "GOV.UK / Student Loans Company", "last_verified": "2026-09-02" }, { "id": "student_loans.postgrad_threshold", "label": "Postgraduate loan annual repayment threshold", "value": 21000, "unit": "gbp_per_year", "display": "£21,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "publisher": "GOV.UK / Student Loans Company", "last_verified": "2026-09-02" }, { "id": "student_loans.plan_rate", "label": "Repayment rate above threshold for Plans 1, 2, 4 and 5", "value": 9, "unit": "percent", "display": "9%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "publisher": "GOV.UK / Student Loans Company", "last_verified": "2026-09-02" }, { "id": "student_loans.postgrad_rate", "label": "Repayment rate above threshold for postgraduate loans", "value": 6, "unit": "percent", "display": "6%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/special-rules-for-student-loans", "publisher": "GOV.UK / Student Loans Company", "last_verified": "2026-09-02" } ] } ] }, { "id": "property", "title": "Property & Stamp Duty", "groups": [ { "id": "stamp_duty_sdlt", "title": "stamp_duty_sdlt", "jurisdiction": "England and Northern Ireland", "effective_from": "2025-04-01", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/stamp-duty-calculator/", "values": [ { "id": "stamp_duty_sdlt.nil_band_limit", "label": "Nil-rate threshold (standard rates)", "value": 125000, "unit": "gbp", "display": "£125,000", "jurisdiction": "England and Northern Ireland", "tax_year": "2026/27", "effective_from": "2025-04-01", "effective_to": null, "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02", "previous": 250000, "previous_display": "£250,000" }, { "id": "stamp_duty_sdlt.band_2_limit", "label": "Upper limit of the 2% band", "value": 250000, "unit": "gbp", "display": "£250,000", "jurisdiction": "England and Northern Ireland", "tax_year": "2026/27", "effective_from": "2025-04-01", "effective_to": null, "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "stamp_duty_sdlt.band_3_limit", "label": "Upper limit of the 5% band", "value": 925000, "unit": "gbp", "display": "£925,000", "jurisdiction": "England and Northern Ireland", "tax_year": "2026/27", "effective_from": "2025-04-01", "effective_to": null, "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "stamp_duty_sdlt.band_4_limit", "label": "Upper limit of the 10% band", "value": 1500000, "unit": "gbp", "display": "£1,500,000", "jurisdiction": "England and Northern Ireland", "tax_year": "2026/27", "effective_from": "2025-04-01", "effective_to": null, "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "stamp_duty_sdlt.additional_surcharge", "label": "Additional property surcharge", "value": 5, "unit": "percent", "display": "5%", "jurisdiction": "England and Northern Ireland", "tax_year": "2026/27", "effective_from": "2025-04-01", "effective_to": null, "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "stamp_duty_sdlt.ftb_nil_limit", "label": "First-time buyer nil-rate threshold", "value": 300000, "unit": "gbp", "display": "£300,000", "jurisdiction": "England and Northern Ireland", "tax_year": "2026/27", "effective_from": "2025-04-01", "effective_to": null, "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "stamp_duty_sdlt.ftb_relief_ceiling", "label": "Purchase price above which first-time buyer relief is unavailable", "value": 500000, "unit": "gbp", "display": "£500,000", "jurisdiction": "England and Northern Ireland", "tax_year": "2026/27", "effective_from": "2025-04-01", "effective_to": null, "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] }, { "id": "lbtt_scotland", "title": "Land and Buildings Transaction Tax (LBTT) residential rates", "jurisdiction": "Scotland", "effective_from": "2021-04-01", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property", "publisher": "Revenue Scotland", "calculator": null, "values": [ { "id": "lbtt_scotland.nil_rate_limit", "label": "Nil rate band upper limit", "value": 145000, "unit": "gbp", "display": "£145,000", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2021-04-01", "effective_to": null, "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property", "publisher": "Revenue Scotland", "last_verified": "2026-09-02" }, { "id": "lbtt_scotland.band_2_limit", "label": "Upper limit of the 2% band", "value": 250000, "unit": "gbp", "display": "£250,000", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2021-04-01", "effective_to": null, "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property", "publisher": "Revenue Scotland", "last_verified": "2026-09-02" }, { "id": "lbtt_scotland.band_3_limit", "label": "Upper limit of the 5% band", "value": 325000, "unit": "gbp", "display": "£325,000", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2021-04-01", "effective_to": null, "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property", "publisher": "Revenue Scotland", "last_verified": "2026-09-02" }, { "id": "lbtt_scotland.band_4_limit", "label": "Upper limit of the 10% band; 12% above", "value": 750000, "unit": "gbp", "display": "£750,000", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2021-04-01", "effective_to": null, "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property", "publisher": "Revenue Scotland", "last_verified": "2026-09-02" }, { "id": "lbtt_scotland.ftb_relief_nil_limit", "label": "First-time buyer relief raises the nil rate band to this", "value": 175000, "unit": "gbp", "display": "£175,000", "jurisdiction": "Scotland", "tax_year": "2026/27", "effective_from": "2021-04-01", "effective_to": null, "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property", "publisher": "Revenue Scotland", "last_verified": "2026-09-02" } ] }, { "id": "ltt_wales", "title": "Land Transaction Tax (LTT) main residential rates", "jurisdiction": "Wales", "effective_from": "2022-10-10", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "publisher": "Welsh Revenue Authority / Welsh Government", "calculator": null, "values": [ { "id": "ltt_wales.nil_rate_limit", "label": "Nil rate band upper limit, main residential rates", "value": 225000, "unit": "gbp", "display": "£225,000", "jurisdiction": "Wales", "tax_year": "2026/27", "effective_from": "2022-10-10", "effective_to": null, "source_url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "publisher": "Welsh Revenue Authority / Welsh Government", "last_verified": "2026-09-02" }, { "id": "ltt_wales.ftb_relief", "label": "No separate first-time buyer relief exists for LTT", "value": 0, "unit": "boolean_as_int", "display": "No", "jurisdiction": "Wales", "tax_year": "2026/27", "effective_from": "2022-10-10", "effective_to": null, "source_url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "publisher": "Welsh Revenue Authority / Welsh Government", "last_verified": "2026-09-02" } ] }, { "id": "council_tax_bands_england", "title": "council_tax_bands_england", "jurisdiction": "England", "effective_from": "1993-04-01", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed", "publisher": "Valuation Office Agency / GOV.UK", "calculator": "https://www.ukcalc.uk/council-tax-calculator/", "values": [ { "id": "council_tax_bands_england.band_a_upper", "label": "Band A upper limit (1991 property value)", "value": 40000, "unit": "gbp", "display": "£40,000", "jurisdiction": "England", "tax_year": "2026/27", "effective_from": "1993-04-01", "effective_to": null, "source_url": "https://www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed", "publisher": "Valuation Office Agency / GOV.UK", "last_verified": "2026-09-02" }, { "id": "council_tax_bands_england.band_b_upper", "label": "Band B upper limit (1991 property value)", "value": 52000, "unit": "gbp", "display": "£52,000", "jurisdiction": "England", "tax_year": "2026/27", "effective_from": "1993-04-01", "effective_to": null, "source_url": "https://www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed", "publisher": "Valuation Office Agency / GOV.UK", "last_verified": "2026-09-02" }, { "id": "council_tax_bands_england.band_c_upper", "label": "Band C upper limit (1991 property value)", "value": 68000, "unit": "gbp", "display": "£68,000", "jurisdiction": "England", "tax_year": "2026/27", "effective_from": "1993-04-01", "effective_to": null, "source_url": "https://www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed", "publisher": "Valuation Office Agency / GOV.UK", "last_verified": "2026-09-02" }, { "id": "council_tax_bands_england.band_d_upper", "label": "Band D upper limit (1991 property value)", "value": 88000, "unit": "gbp", "display": "£88,000", "jurisdiction": "England", "tax_year": "2026/27", "effective_from": "1993-04-01", "effective_to": null, "source_url": "https://www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed", "publisher": "Valuation Office Agency / GOV.UK", "last_verified": "2026-09-02" }, { "id": "council_tax_bands_england.band_e_upper", "label": "Band E upper limit (1991 property value)", "value": 120000, "unit": "gbp", "display": "£120,000", "jurisdiction": "England", "tax_year": "2026/27", "effective_from": "1993-04-01", "effective_to": null, "source_url": "https://www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed", "publisher": "Valuation Office Agency / GOV.UK", "last_verified": "2026-09-02" }, { "id": "council_tax_bands_england.band_f_upper", "label": "Band F upper limit (1991 property value)", "value": 160000, "unit": "gbp", "display": "£160,000", "jurisdiction": "England", "tax_year": "2026/27", "effective_from": "1993-04-01", "effective_to": null, "source_url": "https://www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed", "publisher": "Valuation Office Agency / GOV.UK", "last_verified": "2026-09-02" }, { "id": "council_tax_bands_england.band_g_upper", "label": "Band G upper limit (1991 property value)", "value": 320000, "unit": "gbp", "display": "£320,000", "jurisdiction": "England", "tax_year": "2026/27", "effective_from": "1993-04-01", "effective_to": null, "source_url": "https://www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed", "publisher": "Valuation Office Agency / GOV.UK", "last_verified": "2026-09-02" } ] } ] }, { "id": "business", "title": "Business Taxes", "groups": [ { "id": "corporation_tax", "title": "corporation_tax", "jurisdiction": "UK-wide", "effective_from": "2026-04-01", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/corporation-tax-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/corporation-tax-calculator/", "values": [ { "id": "corporation_tax.small_profits_rate", "label": "Small profits rate", "value": 19, "unit": "percent", "display": "19%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-01", "effective_to": null, "source_url": "https://www.gov.uk/corporation-tax-rates", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "corporation_tax.main_rate", "label": "Main rate", "value": 25, "unit": "percent", "display": "25%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-01", "effective_to": null, "source_url": "https://www.gov.uk/corporation-tax-rates", "publisher": "HM 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"values": [ { "id": "statutory_redundancy.weekly_pay_cap", "label": "Cap applied to a week's pay", "value": 751, "unit": "gbp_per_week", "display": "£751 a week", "jurisdiction": "Great Britain", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/explaining-your-redundancy-payments", "publisher": "GOV.UK (Department for Business and Trade)", "last_verified": "2026-09-02", "previous": 740, "previous_display": "£740 a week" }, { "id": "statutory_redundancy.statutory_maximum", "label": "Maximum statutory redundancy payment (20 yrs x 1.5 x cap)", "value": 22530, "unit": "gbp", "display": "£22,530", "jurisdiction": "Great Britain", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/explaining-your-redundancy-payments", "publisher": "GOV.UK (Department for Business and Trade)", "last_verified": "2026-09-02", "previous": 22200, "previous_display": "£22,200" }, { "id": "statutory_redundancy.prior_weekly_cap", "label": "Cap for redundancies before 6 April 2026 — historical, do not use for 2026/27", "value": 719, "unit": "gbp_per_week", "display": "£719 a week", "jurisdiction": "Great Britain", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/explaining-your-redundancy-payments", "publisher": "GOV.UK (Department for Business and Trade)", "last_verified": "2026-09-02" }, { "id": "statutory_redundancy.service_cap_years", "label": "Maximum years of service counted", "value": 20, "unit": "years", "display": "20 years", "jurisdiction": "Great Britain", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/explaining-your-redundancy-payments", "publisher": "GOV.UK (Department for Business and Trade)", "last_verified": "2026-09-02" }, { "id": "statutory_redundancy.tax_free_limit", "label": "Termination payment 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of service", "jurisdiction": "Great Britain", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/explaining-your-redundancy-payments", "publisher": "GOV.UK (Department for Business and Trade)", "last_verified": "2026-09-02" }, { "id": "statutory_redundancy.rate_41_plus", "label": "One and a half weeks' pay per full year aged 41+", "value": 1.5, "unit": "weeks_per_year", "display": "1.5 weeks per year of service", "jurisdiction": "Great Britain", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/explaining-your-redundancy-payments", "publisher": "GOV.UK (Department for Business and Trade)", "last_verified": "2026-09-02" } ] }, { "id": "employment", "title": "employment", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/holiday-entitlement-rights", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": null, "values": [ { "id": "employment.statutory_holiday_weeks", "label": "Statutory minimum paid holiday", "value": 5.6, "unit": "weeks", "display": "5.6 weeks", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/holiday-entitlement-rights", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "employment.statutory_holiday_days", "label": "Statutory minimum paid holiday, 5-day week equivalent", "value": 28, "unit": "days", "display": "28 days", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/holiday-entitlement-rights", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] } ] }, { "id": "motoring", "title": "Vehicles & Motoring", "groups": [ { "id": "vehicle_excise_duty", "title": "Vehicle Excise Duty (VED) for cars registered on or after 1 April 2017", "jurisdiction": "UK-wide", "effective_from": "2026-04-01", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/vehicle-tax-rate-tables", "publisher": "DVLA / GOV.UK", "calculator": "https://www.ukcalc.uk/road-tax-calculator/", "values": [ { "id": "vehicle_excise_duty.standard_rate", "label": "Standard annual rate from the second licence onward", "value": 200, "unit": "gbp_per_year", "display": "£200", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-01", "effective_to": null, "source_url": "https://www.gov.uk/vehicle-tax-rate-tables", "publisher": "DVLA / GOV.UK", "last_verified": "2026-09-02", "previous": 195, "previous_display": "£195" }, { "id": "vehicle_excise_duty.expensive_car_supplement", "label": "Additional supplement for high list-price cars", "value": 440, "unit": "gbp_per_year", "display": "£440", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-01", "effective_to": null, "source_url": "https://www.gov.uk/vehicle-tax-rate-tables", "publisher": "DVLA / GOV.UK", "last_verified": "2026-09-02", "previous": 425, "previous_display": "£425" }, { "id": "vehicle_excise_duty.ecs_threshold_petrol_diesel", "label": "List price above which the supplement applies (petrol/diesel)", "value": 40000, "unit": "gbp", "display": "£40,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-01", "effective_to": null, "source_url": "https://www.gov.uk/vehicle-tax-rate-tables", "publisher": "DVLA / GOV.UK", "last_verified": "2026-09-02" }, { "id": "vehicle_excise_duty.ecs_threshold_electric", "label": "List price above which the supplement applies (electric)", "value": 50000, "unit": "gbp", "display": "£50,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-01", "effective_to": null, "source_url": "https://www.gov.uk/vehicle-tax-rate-tables", "publisher": "DVLA / GOV.UK", "last_verified": "2026-09-02" }, { "id": "vehicle_excise_duty.ecs_years", "label": "Years the supplement applies, from the second time the vehicle is taxed", "value": 5, "unit": "years", "display": "5 years", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-01", "effective_to": null, "source_url": "https://www.gov.uk/vehicle-tax-rate-tables", "publisher": "DVLA / GOV.UK", "last_verified": "2026-09-02" }, { "id": "vehicle_excise_duty.first_year_zero_emission", "label": "First-year rate for zero-emission cars", "value": 10, "unit": "gbp", "display": "£10", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-01", "effective_to": null, "source_url": "https://www.gov.uk/vehicle-tax-rate-tables", "publisher": "DVLA / GOV.UK", "last_verified": "2026-09-02" }, { "id": "vehicle_excise_duty.first_year_maximum", "label": "Highest first-year rate, cars over 255g/km CO2", "value": 5690, "unit": "gbp", "display": "£5,690", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-01", "effective_to": null, "source_url": "https://www.gov.uk/vehicle-tax-rate-tables", "publisher": "DVLA / GOV.UK", "last_verified": "2026-09-02" } ] }, { "id": "vehicle_excise_duty_legacy", "title": "VED for vehicles registered before 1 April 2017. Verified 2026-09-02", "jurisdiction": "UK-wide", "effective_from": "2026-04-01", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/vehicle-tax-rate-tables/rates-for-cars-registered-on-or-after-1-march-2001", "publisher": "DVLA / GOV.UK", "calculator": "https://www.ukcalc.uk/road-tax-calculator/", "values": [ { "id": "vehicle_excise_duty_legacy.mar2001_to_mar2017_co2_bands", "label": "Standard 12-month rate, cars registered 1 Mar 2001 - 31 Mar 2017, bands A-M (<=100,110,120,130,140,150,165,175,185,200,225,255,>255 g/km)", "value": "20,20,35,170,200,225,275,325,360,410,445,760,790", "unit": "gbp_per_year_ordered_bands", "display": "£20 · £20 · £35 · £170 · £200 · £225 · £275 · £325 · £360 · £410 · £445 · £760 · £790", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-01", "effective_to": null, "source_url": "https://www.gov.uk/vehicle-tax-rate-tables/rates-for-cars-registered-on-or-after-1-march-2001", "publisher": "DVLA / GOV.UK", "last_verified": "2026-09-02", "previous": "0,20,30,130,165,195,240,280,305,330,370,520", "previous_display": "£0 · £20 · £30 · £130 · £165 · £195 · £240 · £280 · £305 · £330 · £370 · £520" }, { "id": "vehicle_excise_duty_legacy.pre_2001_not_over_1549cc", "label": "Cars registered before 1 Mar 2001, engine not over 1549cc", "value": 230, "unit": "gbp_per_year", "display": "£230", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-01", "effective_to": null, "source_url": "https://www.gov.uk/vehicle-tax-rate-tables/rates-for-cars-registered-on-or-after-1-march-2001", "publisher": "DVLA / GOV.UK", "last_verified": "2026-09-02" }, { "id": "vehicle_excise_duty_legacy.pre_2001_over_1549cc", "label": "Cars registered before 1 Mar 2001, engine over 1549cc", "value": 375, "unit": "gbp_per_year", "display": "£375", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-01", "effective_to": null, "source_url": "https://www.gov.uk/vehicle-tax-rate-tables/rates-for-cars-registered-on-or-after-1-march-2001", "publisher": "DVLA / GOV.UK", "last_verified": "2026-09-02" } ] }, { "id": "company_car_bik", "title": "Company car benefit-in-kind appropriate percentages", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/company-car-tax-calculator/", "values": [ { "id": "company_car_bik.zero_emission", "label": "Appropriate percentage, cars with 0g/km CO2", "value": 4, "unit": "percent", "display": "4%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02", "previous": 3, "previous_display": "3%" }, { "id": "company_car_bik.maximum", "label": "Maximum appropriate percentage", "value": 37, "unit": "percent", "display": "37%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "company_car_bik.diesel_surcharge", "label": "Surcharge for diesel cars not meeting RDE2, capped at the maximum", "value": 4, "unit": "percent", "display": "4%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "company_car_bik.zero_emission_2027_28", "label": "Zero-emission appropriate percentage, 2027/28 (published schedule)", "value": 5, "unit": "percent", "display": "5%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "company_car_bik.zero_emission_2028_29", "label": "Zero-emission appropriate percentage, 2028/29 (published schedule)", "value": 6, "unit": "percent", "display": "6%", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] }, { "id": "mileage_allowances", "title": "HMRC Approved Mileage Allowance Payments (AMAP)", "jurisdiction": "UK-wide", "effective_from": "2026-04-06", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances", "publisher": "HM Revenue & Customs (GOV.UK)", "calculator": "https://www.ukcalc.uk/mileage-calculator/", "values": [ { "id": "mileage_allowances.car_van_first_10000", "label": "Cars and vans, first 10,000 business miles", "value": 0.55, "unit": "gbp_per_mile", "display": "55p a mile", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02", "previous": 0.45, "previous_display": "45p a mile" }, { "id": "mileage_allowances.car_van_above_10000", "label": "Cars and vans, each business mile over 10,000", "value": 0.25, "unit": "gbp_per_mile", "display": "25p a mile", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "mileage_allowances.motorcycle", "label": "Motorcycles, all business miles", "value": 0.24, "unit": "gbp_per_mile", "display": "24p a mile", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "mileage_allowances.bicycle", "label": "Bicycles, all business miles", "value": 0.2, "unit": "gbp_per_mile", "display": "20p a mile", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "mileage_allowances.passenger", "label": "Passenger payment per fellow employee carried", "value": 0.05, "unit": "gbp_per_mile", "display": "5p a mile", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" }, { "id": "mileage_allowances.threshold_miles", "label": "Mileage at which the car/van rate steps down", "value": 10000, "unit": "miles", "display": "10,000 miles", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2026-04-06", "effective_to": null, "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances", "publisher": "HM Revenue & Customs (GOV.UK)", "last_verified": "2026-09-02" } ] } ] }, { "id": "protection", "title": "Deposit & Investment Protection", "groups": [ { "id": "fscs_protection", "title": "Financial Services Compensation Scheme limits. Deposits, investments and pensions have DIFFERENT limits — do not conflate", "jurisdiction": "UK-wide", "effective_from": "2025-12-01", "effective_to": null, "last_verified": "2026-09-02", "source_url": "https://www.fscs.org.uk/what-we-cover/", "publisher": "Financial Services Compensation Scheme", "calculator": "https://www.ukcalc.uk/savings-interest-calculator/", "values": [ { "id": "fscs_protection.deposit_limit", "label": "Per eligible person, per bank/building society/credit union", "value": 120000, "unit": "gbp", "display": "£120,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2025-12-01", "effective_to": null, "source_url": "https://www.fscs.org.uk/what-we-cover/", "publisher": "Financial Services Compensation Scheme", "last_verified": "2026-09-02", "previous": 85000, "previous_display": "£85,000" }, { "id": "fscs_protection.deposit_limit_joint", "label": "Joint account — the limit applies per eligible person", "value": 240000, "unit": "gbp", "display": "£240,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2025-12-01", "effective_to": null, "source_url": "https://www.fscs.org.uk/what-we-cover/", "publisher": "Financial Services Compensation Scheme", "last_verified": "2026-09-02", "previous": 170000, "previous_display": "£170,000" }, { "id": "fscs_protection.investment_limit", "label": "Per eligible person, per firm — UNCHANGED", "value": 85000, "unit": "gbp", "display": "£85,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2025-12-01", "effective_to": null, "source_url": "https://www.fscs.org.uk/what-we-cover/", "publisher": "Financial Services Compensation Scheme", "last_verified": "2026-09-02" }, { "id": "fscs_protection.pension_limit", "label": "Per eligible person, per firm (SIPP operator/adviser) — UNCHANGED", "value": 85000, "unit": "gbp", "display": "£85,000", "jurisdiction": "UK-wide", "tax_year": "2026/27", "effective_from": "2025-12-01", "effective_to": null, "source_url": "https://www.fscs.org.uk/what-we-cover/", "publisher": "Financial Services Compensation Scheme", "last_verified": "2026-09-02" } ] } ] } ] }