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Finance Act 2021
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3Default and savings rates of income tax for tax year 2021-22
(1)For the tax year 2021-22 the default rates of income tax are as follows—
(a)the default basic rate is 20%,
(b)the default higher rate is 40%, and
(c)the default additional rate is 45%.
(2)For the tax year 2021-22 the savings rates of income tax are as follows—
(a)the savings basic rate is 20%,
(b)the savings higher rate is 40%, and
(c)the savings additional rate is 45%.
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