Part 1 U.K. Income tax, capital gains tax and corporate taxes

Income tax charge, rates etc U.K.

4 Freezing starting rate limit for savings for tax year 2025-26 U.K.

(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.