{
  "url": "https://openlegislation.uk/finance-act-2022/section-3",
  "json_url": "https://openlegislation.uk/finance-act-2022/section-3.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Default and savings rates of income tax for tax year 2022-23",
  "text": "(1) For the tax year 2022-23 the default rates of income tax are as follows—\n(a) the default basic rate is 20%,\n(b) the default higher rate is 40%, and\n(c) the default additional rate is 45%.\n(2) For the tax year 2022-23 the savings rates of income tax are as follows—\n(a) the savings basic rate is 20%,\n(b) the savings higher rate is 40%, and\n(c) the savings additional rate is 45%.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/section/3",
    "retrieved_at": "2026-10-28T16:58:49.296617+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}