Income Tax Rates

16 March 2026

Case studies to illustrate up-coming increases in income tax rates
How an individual’s tax position will increase as a result of up-coming tax rate rises

09 March 2026

The Office for Budget Responsibility is to look at marginal tax rates
Why the Office for Budget Responsibility (OBR) will be considering the impact of high marginal tax rates in the coming months

04 March 2026

Reducing exposure to the 45% rate
The 45% rate of tax. It should be a spur for affected couples to ensure they are taking full advantage of both of their allowances and lower rate tax bands, and all available reliefs

03 March 2026

The additional 45% tax rate
How income on which 45% tax is charged is calculated

03 March 2026

40% higher rate tax
The 40% tax rate

03 March 2026

20% basic rate tax
The 20% rate

02 March 2026

Mini case studies illustrating how savings income is taxed
How the starting rate band and the personal savings allowance applies to an individual’s savings income

07 January 2026

Scottish pension contributions
Relief at source and the impact of The Scotland Act 2012

14 November 2025

Extending the threshold freeze
The impacts of tax and NIC threshold freezes. The Institute for Fiscal Studies (IFS) has returned to a favourite topic, the impact of threshold freezes