TAX RATES AND ALLOWANCES
UK-wide tax allowances
2025-26
2026-27
£12,570pa £1,048pm
£12,570pa £1,048pm
Personal Allowance (regardless of age)
£242pw
£242pw
Income limit for Personal Allowance
£100,000
£100,000
Blind person’s allowance
£3,130
£3,250
Marriage allowance
£1,260
£1,260
Rates for rUK (England, Wales, Northern Ireland)
2025-26
2026-27
Income tax bands
20% (basic rate)
£1 - £37,700
£1 - £37,700
40% (higher rate)
£37,701 - £125,140 £37,701 - £125,140
45% (additional rate)
Over £125,140
Over £125,140
Emergency tax code
1257L W1/M1
1257L W1/M1
Rates for Scotland (S prefix)
2025-26
2026-27
Income tax bands
19% (starter)
£1 - £2,827
£1 - £3,967
20% (basic)
£2,828 - £14,921
£3,968 - £16,956
21% (intermediate)
£14,922 - £31,092 £16,957 - £31,092
42% (higher)
£31,093 - £62,430 £31,093 - £62,430
45% (advanced)
£62,431 - £125,140 £62,431 - £125,140
48% (top)
Over £125,140
Over £125,140
Rates for Wales (C prefix)
2025-26
2026-27
Income tax bands
20% (basic)
£1 - £37,700
£1 - £37,700
40% (higher)
£37,701 - £125,140 £37,701 - £125,140
45% (additional)
Over £125,140
Over £125,140
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