Part 2Basic provisions
Chapter 2Rates at which income tax is charged
Income charged at particular rates
F19A Overview of sections 10 to 15
The general effect of sections 10 to 15 is outlined in the following table—
Type of taxpayer | Rates payable on savings income | Rates payable on most dividend income | Rates payable on other income |
|---|---|---|---|
UK resident individual who is neither a Scottish taxpayer nor a Welsh taxpayer | Savings rates | Dividend rates | Main rates |
Scottish taxpayer | Savings rates | Dividend rates | Scottish rates |
Welsh taxpayer | Savings rates | Dividend rates | Main rates while section 11B is not in force; Welsh rates if that section is in force |
Non-UK resident individual | Savings rates | Dividend rates | Default rates |
Non-individual, except that some trustees in some circumstances are subject instead to the trust rate or the dividend trust rate | Default basic rate | Dividend ordinary rate | Default basic rate |
Note: the table does not address the effect of some exceptions referred to in sections 10 to 15.