http://www.legislation.gov.uk/ukpga/2017/10/section/2Finance Act 2017An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2025-05-29Expert Participation2025-03-20Part 1Direct and indirect taxesIncome tax charge and rates

2Main rates of income tax for tax year 2017-18

For the tax year 2017-18 the main rates of income tax are as follows—

(a)

the basic rate is 20%;

(b)

the higher rate is 40%;

(c)

the additional rate is 45%.