# Finance Act 2026, Paragraph 5

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

In section 9A (overview of sections 10 to 15), in the table—
(a) after the second column, insert the following column—
“
Rates payable on property income
Property rates
Scottish rates
Welsh property rates
Property rates
Property basic rate
”, and
(b) in the second column, in the final row, for “Default basic rate” substitute “Savings basic rate”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.