Income Tax: England, Wales and Northern Ireland
| Band | Income | Rate |
|---|
| Personal Allowance | Up to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | Over £125,140 | 45% |
You lose £1 of Personal Allowance for every £2 of income over £100,000. The allowance and thresholds are frozen until April 2031.
Income Tax: Scotland
| Band | Income | Rate |
|---|
| Personal Allowance | Up to £12,570 | 0% |
| Starter | £12,571 to £16,537 | 19% |
| Basic | £16,538 to £29,526 | 20% |
| Intermediate | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
National Insurance (employees, Class 1)
| Earnings | Rate |
|---|
| Up to £12,570 a year (£242 a week) | 0% |
| £12,570 to £50,270 a year | 8% |
| Over £50,270 a year (£967 a week) | 2% |
National Insurance is the same across the UK and is worked out on each pay period, not the whole year.
Student and postgraduate loans
| Plan | Threshold a year | Rate |
|---|
| Plan 1 | £26,900 | 9% |
| Plan 2 | £29,385 | 9% |
| Plan 4 (Scotland) | £33,795 | 9% |
| Plan 5 | £25,000 | 9% |
| Postgraduate loan | £21,000 | 6% |
Workplace pensions (auto-enrolment)
| Figure | 2026/27 |
|---|
| Earnings trigger for auto-enrolment | £10,000 a year |
| Qualifying earnings | £6,240 to £50,270 |
| Minimum contributions | 8% total, at least 3% from your employer |
Minimum wage from 1 April 2026
| Age | Hourly rate |
|---|
| 21 and over | £12.71 |
| 18 to 20 | £10.85 |
| Under 18 and apprentices | £8.00 |
Sources: GOV.UK rates and thresholds 2026 to 2027, Scottish Government, The Pensions Regulator, GOV.UK minimum wage rates, ICAEW.