# Finance Act 2025, Section 4: Freezing starting rate limit for savings for tax year 2025-26

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/section/4 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.