# Finance Act 2026, Section 72: Rate bands etc for tax year 2030-31

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

In section 86 of FA 2021 (no indexation of rate bands, residential enhancement and taper threshold for tax years up to 2029-30)—
(a) for “or 2028” substitute “, 2028 or 2029”, and
(b) in the heading, for “2029-30” substitute “2030-31”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/72 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.