Part 2

Basic provisions
Chapter 2

Rates at which income tax is charged

Income charged at particular rates

Overview of sections 10 to 15
9A
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.
S. 9A inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(2)(24); S.I. 2016/1161, regs. 2, 3