UK Rates & Thresholds

Every changing UK official figure — tax bands, wages, benefits, pensions, energy caps — as clean, dated, source-linked data. Human pages and machine-readable JSON for every figure.

108 figures tracked · every one links its official source · updated when the source changes.

Tax

FigureCurrent value
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 rates18% (basic-rate taxpayer) / 24% (higher-rate); residential property same; Business Asset Disposal Relief 18%
Corporation Tax ratesMain 25% (profits over £250,000) · Small profits 19% (up to £50,000) · Marginal relief between
Dividend Allowance£500
Dividend tax ratesBasic 10.75% · Higher 35.75% · Additional 39.35%
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
IHT residence nil rate band£175,000
Income Tax Personal Allowance£12,570
Income Tax additional rate45% 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 rate40% on £50,271–£125,140
Inheritance Tax nil rate band£325,000
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 ratesStarter 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 ratesStandard 20% · Reduced 5% · Zero 0%
VAT registration threshold£90,000
Vehicle tax (VED) first-year rates by CO20g/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 taxWelsh rates set at 10p — overall rates match England/NI (20%/40%/45%)

National Insurance

FigureCurrent value
Employment Allowance£10,500
NI Class 1 employer rate and secondary threshold15% 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) statusAbolished as compulsory; treated as paid if profits ≥ £7,105; voluntary rate £3.65/week
NI Class 4 (self-employed) rates and limits6% on profits £12,570–£50,270 · 2% above
National Insurance Class 1 employee rates8% main rate · 2% above upper earnings limit

Wages

FigureCurrent 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

FigureCurrent value
Attendance AllowanceLower £76.70 · Higher £114.60
Benefit capLondon: £25,323 (couple/with children) / £16,967 (single) · Outside: £22,020 / £14,753
Bereavement Support PaymentHigher: £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 ratesEldest/only child £27.05 · Additional children £17.90 each
ESA (main phase) ratesNew-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 PaymentUp 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 thresholdsCharge 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 JSA25+ £95.55 · 18–24 £75.65
PIP daily living componentStandard £76.70 · Enhanced £114.60
PIP mobility componentStandard £30.30 · Enhanced £80.00
Pension Credit savings creditMax £17.96/week single · £20.10/week couple
Pension Credit standard minimum guaranteeSingle £238.00 · Couple £363.25
Scottish Child Payment£28.20 per week per child
Statutory Maternity PayFirst 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 elementsFirst 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 allowancesSingle u25 £338.58 · Single 25+ £424.90 · Couple u25 £528.34 · Couple 25+ £666.97
Universal Credit taper rate55% (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

FigureCurrent value
Auto-enrolment earnings trigger and qualifying bandTrigger £10,000 · Qualifying band £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 rate1% 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 age66→67 transition in progress (April 2026 – April 2028); 68 scheduled 2044–46

Savings & ISAs

FigureCurrent 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 scheme50% 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 AllowanceBasic rate £1,000 · Higher rate £500 · Additional rate £0
Premium Bonds prize fund rate3.80% annual prize fund rate · odds 22,000 to 1 per £1 Bond

Student loans

FigureCurrent 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 ratesPlans 1/4/5: 3.2% · Plan 2: 3.2–6.2% by income · Postgraduate: 6.2%

Energy

FigureCurrent value
Ofgem energy price cap (Jul–Sep 2026)£1,862/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

Other official rates

FigureCurrent value
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 Rate3.75%
Broadband social tariffs£10–£24/month · 35+ tariffs from 30+ providers
Companies House feesDigital incorporation £100 (paper £124) · confirmation statement £50 digital (£110 paper)
Current home insulation/upgrade schemesGBIS 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 feesBasic £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 CPITarget 2% · latest CPI 2.6% (12 months to June 2026)
Live electric vehicle grantsElectric 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
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
Statutory redundancy pay capsWeekly pay cap £751 · maximum total award £22,530
TV licence fee£180.00 (colour) · £60.50 (black & white)
Tax-Free Childcare top-up20% 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