OpenLegislation

Schedule 2 ReductionsI1

Northern Ireland

Column 1 Payment bandColumn 2 Capping reduction for 1 January 2026 to 31 December 2026 (%)Column 3 Capping reduction for 1 January 2027 to 31 December 2027 and subsequent calendar years (%)
£190,000.01 or more100100
£150,000.01 to £190,000.004080
£100,000.01 to £150,000.003060
£80,000.01 to £100,000.002040
£60,000.01 to £80,000.001020
£0 to £60,000.0000

Annotations

Commencement

I1

Sch. 2 in operation at 1.1.2026, see reg. 1(3)