# Finance Act 2026, Section 10: Basic rate limit and personal allowance for tax years 2028-29 to 2030-31

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

(1) Section 5 of FA 2021 (basic rate limit and personal allowance for tax years up to 2027-28) is amended as follows.
(2) In subsection (1) (which specifies the basic rate limit in section 10(5) of ITA 2007 as £37,700 for tax years up to 2027-28), for “and 2027-28” substitute “, 2027-28, 2028-29, 2029-30 and 2030-31”.
(3) In subsection (2) (which specifies the personal allowance in section 35(1) of ITA 2007 as £12,570 for tax years up to 2027-28), for “and 2027-28” substitute “, 2027-28, 2028-29, 2029-30 and 2030-31”.
(4) In subsection (3) (which makes consequential provision preventing the uprating of those amounts for the affected tax years), in the words after paragraph (b), for “and 2027-28” substitute “, 2027-28, 2028-29, 2029-30 and 2030-31”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/10 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.