Rate changelog
Tax rates change every Budget, and calculators that are not maintained quietly become wrong. This is the dated record of every change we have applied, so you can see exactly how current the figures are.
Site launched with 2026/27 rates
7 August 2026
- All twelve calculators built against the 2026/27 tax year.
- Every rate verified against HMRC, Revenue Scotland, the Welsh Revenue Authority and gov.scot.
- Calculation engine covered by 112 unit tests, including HMRC worked examples and band boundaries.
2026/27 tax year begins
6 April 2026
- Dividend ordinary rate 8.75% → 10.75%, upper rate 33.75% → 35.75%. Additional rate unchanged at 39.35%.
- Approved mileage allowance 45p → 55p for the first 10,000 miles — the first change since 2011.
- Zero-emission company car appropriate percentage 3% → 4%. Bands below 75 g/km up 1 point; 75 g/km and above frozen.
- Car fuel benefit multiplier → £29,200. Van benefit → £4,170. Van fuel benefit → £798.
- Statutory redundancy weekly pay cap £719 → £751 (£783 in Northern Ireland), maximum payment → £22,530.
- Student loan thresholds: Plan 1 → £26,900, Plan 2 → £29,385, Plan 4 → £33,795. Plan 5 frozen at £25,000, postgraduate frozen at £21,000.
- Scottish starter and basic rate band limits up 7.4%; higher, advanced and top thresholds frozen.
- Income tax and National Insurance thresholds frozen for a further three years, to 2030/31.
Autumn Budget 2025
26 November 2025
- Dividend ordinary and upper rates announced to rise 2 percentage points from April 2026.
- Income tax and National Insurance threshold freeze extended by three years to 2030/31.
- Salary sacrifice National Insurance relief to be capped at £2,000 a year from April 2029.
- Savings income rates UK-wide, and property income rates in England, Wales and Northern Ireland, to rise 2 points from April 2027 to 22%, 42% and 47%.
- Cash ISA allowance to fall to £12,000 for under-65s from April 2027.
Welsh higher residential LTT rates replaced
11 December 2024
- Wales replaced its flat 4% additional property surcharge with a banded table running from 5% to 17%.
- The higher rates have no nil-rate band, so a £150,000 buy-to-let now attracts LTT where a main home would not.
SDLT additional property surcharge increased
31 October 2024
- Additional property surcharge in England and Northern Ireland 3% → 5%.
How we keep up
Every rate lives in a single versioned data file — one file per tax year, typed against a schema that will not compile if a figure is missing. A Budget is therefore a data change, not a hunt through calculator code, and the test suite catches band boundary errors before they reach the site.
We review after each Budget and each Spring Statement, and again at the start of every tax year in April. The rates page shows the verification date on every figure.
Spotted something wrong? Tell us — corrections are the most useful thing anyone can send us, and they get fixed the same day.
Known upcoming changes
These are announced but not yet in force. Our calculators use 2026/27 rates.
- April 2027 — savings income rates UK-wide and property income rates in England, Wales and Northern Ireland rise 2 points. Cash ISA allowance falls to £12,000 for under-65s.
- April 2027 — Plan 2 student loan threshold frozen at £29,385 until April 2030.
- April 2028 — company car appropriate percentages for zero-emission vehicles begin rising 2 points a year, reaching 9% in 2029/30.
- April 2029 — salary sacrifice National Insurance relief capped at £2,000 a year. What that means.
- To 2030/31 — income tax and National Insurance thresholds remain frozen.