Finance Act 2022 (c. 3)

PART 1 U.K. Income tax, corporation tax and capital gains tax

Income tax charge, rates etc U.K.

2 Main rates of income tax for tax year 2022-23 U.K.

For the tax year 2022-23 the main rates of income tax are as follows—

(a) the basic rate is 20%,

(b) the higher rate is 40%, and

(c) the additional rate is 45%.