Part 1Income tax, capital gains tax and corporate taxes
Income tax charge, rates etc
4Freezing starting rate limit for savings for tax year 2025-26
(1)
For the tax year 2025-26 the amount specified in section 12(3) of ITA 2007 (the starting rate limit for savings) is “£5,000”.
(2)
Accordingly, section 21 of that Act (indexation) does not apply in relation to the starting rate limit for savings for the tax year 2025-26.