{
 "id": "dividend_tax_rates",
 "name": "Dividend tax rates",
 "category": "tax",
 "value": "Basic 10.75% \u00b7 Higher 35.75% \u00b7 Additional 39.35%",
 "unit": "rates",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "CHANGED April 2026 \u2014 basic and higher rates each rose 2 percentage points (Autumn Budget 2025); additional rate unchanged.",
 "history": [
  "8.75% / 33.75% / 39.35% from 2022-04-06 to 2026-04-05"
 ]
}