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Income tax on an individual's income up to the basic rate limit is charged at the basic rate F15....

Income tax is charged at the higher rate on an individual's income above the basic rate limit F7and up to the higher rate limit.

Income tax is charged at the additional rate on an individual's income above the higher rate limit.

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This section is subject to—

• F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F11section 11A (income charged at the F16Scottish rates),

• F17section 11C (income charged at the default basic, higher and additional rates: non-UK resident individuals),

• section 11D (savings income charged at the savings basic, higher and additional rates: individuals),

• section 12 (savings income charged at the starting rate for savings),

• F14section 12A (savings income charged at the savings nil rate),

• section 13 (income charged at the dividend ordinary and dividend upper rates: individuals), and

• any other provisions of the Income Tax Acts which provide for income of an individual to be charged at different rates of income tax in some circumstances.

The basic rate limit is F13£31,785.

The higher rate limit is £150,000.

See section 21 for indexation of the basic rate limit.