Every official UK figure. Dated, sourced, machine-readable.
Tax bands, wages, benefits, pensions, energy caps and official fees: the numbers that change, kept current, each linking its official source. Built for humans and machines: every figure has its own JSON endpoint, plus a change feed.
133 figures tracked
130 of 133 verified at the official source
3 corroborated via secondary sources
2026/27 tax year
Updated when sources change
Tax
| Figure | Current value |
|---|---|
| Annual Tax on Enveloped Dwellings | Company-held dwellings over £500k · bands £4,600 to £303,450 per year |
| Approved mileage allowance payments (cars & vans) | 55p/mile first 10,000 miles · 25p/mile after · motorcycles 24p · bicycles 20p |
| Capital Gains Tax annual exempt amount | £3,000 |
| Capital Gains Tax rates | 18% (basic-rate taxpayer) / 24% (higher-rate); residential property same; Business Asset Disposal Relief 18% |
| Car fuel benefit charge multiplier | £29,200 |
| Company car benefit-in-kind percentages | EV 4% · plug-in hybrids 4–16% by electric range · maximum 37% (170g/km+) |
| Corporation Tax rates | Main 25% (profits over £250,000) · Small profits 19% (up to £50,000) · Marginal relief between |
| Dividend Allowance | £500 |
| Dividend tax rates | Basic 10.75% · Higher 35.75% · Additional 39.35% |
| Fuel duty (petrol and diesel) | 52.95p per litre |
| HMRC advisory fuel rates (company cars) | Petrol 14p/17p/26p · Diesel 15p/17p/23p · LPG 11p/13p/21p (by engine size) · Electric 7p home / 15p public |
| HMRC late payment and repayment interest rates | Late payment 7.75% · repayment 2.75% |
| HMRC official rate of interest (beneficial loans) | 3.75% |
| IHT residence nil rate band | £175,000 |
| Income Tax Personal Allowance | £12,570 |
| Income Tax additional rate | 45% over £125,140 |
| Income Tax basic rate (England, Wales & NI) | 20% on taxable income £0–£37,700 (total income £12,571–£50,270) |
| Income Tax higher rate | 40% on £50,271–£125,140 |
| Inheritance Tax nil rate band | £325,000 |
| Insurance Premium Tax | Standard 12% · higher 20% |
| LBTT residential bands (Scotland) | 0% to £145k · 2% to £250k · 5% to £325k · 10% to £750k · 12% above; first-time buyer nil-rate £175k; ADS surcharge 8% |
| Land Transaction Tax residential bands (Wales) | Main: 0% to £225k · 6% to £400k · 7.5% to £750k · 10% to £1.5m · 12% above. Higher rates (additional property): 5%–17% by band |
| Marriage Allowance (transferable Personal Allowance) | £1,260 |
| Rent a Room scheme threshold | £7,500 |
| Scottish income tax bands and rates | Starter 19% £12,571–£16,537 · Basic 20% to £29,526 · Intermediate 21% to £43,662 · Higher 42% to £75,000 · Advanced 45% to £125,140 · Top 48% above |
| Stamp Duty Land Tax residential bands (England & NI) | 0% to £125k · 2% to £250k · 5% to £925k · 10% to £1.5m · 12% above; first-time buyers 0% to £300k, 5% to £500k; +5% additional property; +2% non-resident |
| Trading allowance and property allowance | £1,000 each |
| VAT rates | Standard 20% · Reduced 5% · Zero 0% |
| VAT registration threshold | £90,000 |
| Van benefit and van fuel benefit charges | Van benefit £4,170 · van fuel £798 |
| Vehicle tax (VED) first-year rates by CO2 | 0g/km £10 · 1–50 £115 · 51–75 £135 · 76–90 £280 · 91–100 £365 · 111–130 £455 · 151–170 £1,410 · 191–225 £3,420 · over 255 £5,690 |
| Welsh rates of income tax | Welsh rates set at 10p · overall rates match England/NI (20%/40%/45%) |
National Insurance
| Figure | Current value |
|---|---|
| Employment Allowance | £10,500 |
| NI Class 1 employer rate and secondary threshold | 15% above £96/week (£5,000/year) |
| NI Class 1 primary threshold | £242/week (£12,570/year) |
| NI Class 1 upper earnings limit | £967/week (£50,270/year) |
| NI Class 2 (self-employed) status | Abolished as compulsory; treated as paid if profits ≥ £7,105; voluntary rate £3.65/week |
| NI Class 4 (self-employed) rates and limits | 6% on profits £12,570–£50,270 · 2% above |
| NI Lower Earnings Limit | £129 per week (£6,708 per year) |
| National Insurance Class 1 employee rates | 8% main rate · 2% above upper earnings limit |
Wages
| Figure | Current value |
|---|---|
| Apprentice minimum wage rate | £8.00 |
| NMW accommodation offset | £11.10/day (£77.70/week) |
| National Living Wage (21+) | £12.71 |
| National Minimum Wage (16–17) | £8.00 |
| National Minimum Wage (18–20) | £10.85 |
Benefits
| Figure | Current value |
|---|---|
| Attendance Allowance | Lower £76.70 · Higher £114.60 |
| Benefit cap | London: £25,323 (couple/with children) / £16,967 (single) · Outside: £22,020 / £14,753 |
| Bereavement Support Payment | Higher: £3,500 lump sum + £350/mo × 18 · Standard: £2,500 + £100/mo × 18 |
| Carer's Allowance | £86.45/week · earnings limit £204/week |
| Child Benefit weekly rates | Eldest/only child £27.05 · Additional children £17.90 each |
| ESA (main phase) rates | New-style PA 25+ £95.55 · Income-related PA 25+ £97.75 · Support component £50.35 · WRAG £37.95 |
| Free school meals eligibility (England) | £7,400/year net earned income threshold · ABOLISHED from Sept 2026: all Universal Credit households eligible |
| Funeral Expenses Payment | Up to £1,000 for other costs · necessary burial/cremation fees paid in full on top |
| Healthy Start weekly payments | £4.65/week (pregnancy + children 1–4) · £9.30/week (children under 1) |
| High Income Child Benefit Charge thresholds | Charge starts £60,000 · Full clawback £80,000 (1% per £200 over) |
| Legacy benefits → Universal Credit migration (status) | Income-based JSA and Income Support ended 1 Apr 2026 · tax credits ended Apr 2025 · income-related ESA and Housing Benefit in final migration phase |
| Local Housing Allowance rates (status) | Frozen for 2026/27 at April 2024 cash levels (30th percentile of January 2024 rents) |
| Maternity Allowance (standard rate) | £194.32/week (or 90% of earnings if lower) |
| New Style JSA | 25+ £95.55 · 18–24 £75.65 |
| PIP daily living component | Standard £76.70 · Enhanced £114.60 |
| PIP mobility component | Standard £30.30 · Enhanced £80.00 |
| Pension Credit savings credit | Max £17.96/week single · £20.10/week couple |
| Pension Credit standard minimum guarantee | Single £238.00 · Couple £363.25 |
| Scottish Child Payment | £28.20 per week per child |
| Statutory Adoption / Shared Parental / Parental Bereavement Pay | £194.32 per week (or 90% of earnings if lower) |
| Statutory Maternity Pay | First 6 weeks 90% of earnings; then lower of £194.32/week or 90% for 33 weeks |
| Statutory Paternity Pay | £194.32/week (or 90% of earnings if lower) |
| Statutory Sick Pay | £123.25 |
| Sure Start Maternity Grant | £500 one-off |
| UC childcare costs maximum | £1,071.09/mo (1 child) · £1,836.16/mo (2+ children) · covers up to 85% of costs |
| UC limited capability for work element (LCWRA) | £217.26/mo for NEW claims from April 2026 · £429.80/mo protected rate (existing claimants, severe conditions, terminal illness) |
| Universal Credit child elements | First child (born pre-Apr 2017) £351.88/mo · second/subsequent £303.94/mo · disabled child addition £164.79 lower / £514.71 higher |
| Universal Credit standard allowances | Single u25 £338.58 · Single 25+ £424.90 · Couple u25 £528.34 · Couple 25+ £666.97 |
| Universal Credit taper rate | 55% (55p reduction per £1 earned above work allowance) |
| Universal Credit work allowances | £710/month (no housing costs) · £427/month (with housing costs) |
| Winter Fuel Payment (winter 2026/27) | £200 per eligible household (£300 if born before 28 Sep 1946) |
Pensions
| Figure | Current value |
|---|---|
| Auto-enrolment earnings trigger and qualifying band | Trigger £10,000 · Qualifying band £6,240–£50,270 |
| Auto-enrolment minimum pension contributions | 8% total (employer minimum 3%) on qualifying earnings £6,240–£50,270 |
| Basic (old) State Pension (full weekly rate) | £184.90 |
| New State Pension (full weekly rate) | £241.30 |
| New State Pension deferral rate | 1% per 9 weeks deferred (~5.8%/year) · minimum 9 weeks |
| Pension annual allowance | £60,000 (MPAA £10,000; taper to £10,000 minimum from £260,000 adjusted income) |
| Pension lump sum allowances (post-LTA) | Lump Sum Allowance £268,275 · Lump Sum & Death Benefit Allowance £1,073,100 |
| State Pension age | 66→67 transition in progress (April 2026 – April 2028); 68 scheduled 2044–46 |
Savings & ISAs
| Figure | Current value |
|---|---|
| FSCS deposit protection limit | £120,000 per person per authorised firm · temporary high balances up to £1.4m for 6 months |
| Help to Buy ISA (status) | Closed to new accounts · existing holders can pay in until 30 Nov 2029 · 25% bonus (max £3,000) claimable until 1 Dec 2030 |
| Help to Save scheme | 50% bonus (50p per £1) · max £50/month · max bonus £1,200 over 4 years |
| ISA annual allowance | £20,000 |
| Junior ISA allowance | £9,000 |
| Lifetime ISA allowance and bonus | £4,000/year · 25% government bonus (max £1,000/year) |
| Personal Savings Allowance | Basic rate £1,000 · Higher rate £500 · Additional rate £0 |
| Premium Bonds prize fund rate | 4.35% annual prize fund rate · odds 21,000 to 1 per £1 Bond |
Student loans
| Figure | Current value |
|---|---|
| Postgraduate loan threshold | £21,000 · 6% of income above |
| Student loan Plan 1 threshold | £26,900 · 9% of income above |
| Student loan Plan 2 threshold | £29,385 · 9% of income above |
| Student loan Plan 4 (Scotland) threshold | £33,795 · 9% of income above |
| Student loan Plan 5 threshold | £25,000 · 9% of income above |
| Student loan interest rates | Plans 1/4/5: 4.1% · Plan 2: 4.1–7.1% by income · Postgraduate: 7.1% |
Energy
| Figure | Current value |
|---|---|
| Ofgem energy price cap (Jul–Sep 2026) | £1,663/year typical dual-fuel bill · Elec 26.11p/kWh, SC 57.19p/day · Gas 7.33p/kWh, SC 29.04p/day |
| Warm Home Discount | £150 |
Business & employers
| Figure | Current value |
|---|---|
| Annual Investment Allowance | £1,000,000 |
| Apprenticeship Levy | 0.5% of pay bill · £15,000 annual allowance |
| CIS deduction rates (construction) | 20% registered · 30% unregistered · 0% gross payment status |
| Employment tribunal limits | Unfair dismissal compensatory award cap £123,543 · week's pay cap £751 |
| Making Tax Digital for Income Tax phase-in | Mandatory from 6 Apr 2026 for sole traders/landlords with qualifying income over £50,000 · over £30,000 from Apr 2027 · over £20,000 from Apr 2028 |
| Plastic Packaging Tax | £228.82 per tonne |
Transport & vehicles
| Figure | Current value |
|---|---|
| Air Passenger Duty | Domestic £8/£16 · Band A £15/£32 · Band B £102/£244 · Band C £106/£253 (reduced/standard) |
| Driving licence fees | First licence £34 online (£43 post) · 10-year renewal £14 online |
| England bus fare cap | £3 single fare cap |
| Regulated rail fares change 2026 (England) | 0% · fares frozen (first freeze in 30 years) |
| Vehicle first registration fee | £55 |
Other official rates
| Figure | Current value |
|---|---|
| Average household water and sewerage bill (England & Wales) | £639 per year |
| Bank holidays 2027 (England & Wales) | 8 days: 1 Jan · 26 Mar · 29 Mar · 3 May · 31 May · 30 Aug · 27 Dec · 28 Dec (Christmas/Boxing Day substitutes) |
| Bank of England Bank Rate | 3.75% |
| Broadband social tariffs | £10–£24/month · 35+ tariffs from 30+ providers |
| Companies House fees | Digital incorporation £100 (paper £124) · confirmation statement £50 digital (£110 paper) |
| Current home insulation/upgrade schemes | GBIS closed Mar 2026 · ECO4 winding down (to 31 Dec 2026) · Warm Homes Plan now main route: Local Grant (via councils), Boiler Upgrade Scheme, Social Housing Fund |
| DBS check fees | Basic £21.50 · Standard £21.50 · Enhanced £49.50 (incl. barred lists) |
| Driving test fees (car) | Theory £23 · practical £62 weekday / £75 evening-weekend |
| Free childcare hours (England, working parents) | 30 hours/week term-time from 9 months to 4 years (working parents) · universal 15 hours for 3–4s · 15 hours for eligible 2s |
| Inflation (target and latest CPI) | Target 2% · latest CPI 2.6% (12 months to June 2026) |
| Live electric vehicle grants | Electric Car Grant: up to £3,750 (Band 1) / £1,500 (Band 2) at point of sale · Plug-in Van Grant: up to £2,500 small / £5,000 large vans |
| Maximum MOT test fee (car) | £54.85 |
| Maximum maintenance loan (England) | £10,830 (away from home, outside London) · £14,135 London · £9,118 at home |
| NHS dental charges (England) | Band 1 £27.90 · Band 2 £76.60 · Band 3 £332.10 · urgent £27.90 |
| NHS prescription charge (England) | £9.90 per item · PPC £32.05 (3-month) / £114.50 (12-month) · HRT PPC £19.80 |
| Probate application fee (England & Wales) | £526 (estates over £5,000) · free for estates £5,000 or less |
| Royal Mail stamp prices (standard letter) | 1st class £1.80 · 2nd class 91p |
| Statutory redundancy pay caps | Weekly pay cap £751 · maximum total award £22,530 |
| TV licence fee | £180.00 (colour) · £60.50 (black & white) |
| Tax-Free Childcare top-up | 20% top-up (£2 per £8) · max £2,000/year per child · £4,000/year disabled child |
| UK passport fees (standard) | Adult online £102 · child online £66.50 · adult paper £115.50 · child paper £80 |
| Vehicle tax (VED) standard rate | £200/year standard · £440/year expensive-car supplement |