{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-10",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-10.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Income charged at the ... basic , higher and additional rates: individuals",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) Income tax on an individual's income up to the basic rate limit is charged at the basic rate ....\n(3) Income tax is charged at the higher rate on an individual's income above the basic rate limit and up to the higher rate limit.\n(3A) Income tax is charged at the additional rate on an individual's income above the higher rate limit.\n(3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) This section is subject to—\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nsection 11A (income charged at Scottish rates),\nsection 11B (income charged at the Welsh basic, higher and additional rates),\nsection 11C (income charged at the default basic, higher and additional rates: non-UK resident individuals),\nsection 11CA (income charged at the property basic, higher and additional rates: individuals),\nsection 11CB (income charged at the Welsh property basic, higher and additional rates: individuals),\nsection 11D (savings income charged at the savings basic, higher and additional rates: individuals),\nsection 12 (savings income charged at the starting rate for savings),\nsection 12A (savings income charged at the savings nil rate),\nsection 13 (income charged at the dividend ordinary and dividend upper rates: individuals), and\nany other provisions of the Income Tax Acts which provide for income of an individual to be charged at different rates of income tax in some circumstances.\n(5) The basic rate limit is £37,700.\n(5A) The higher rate limit for a tax year is equal to—\n(a) twice the amount specified in subsection (1) of section 35 (personal allowance) for the tax year, plus\n(b) the amount specified in subsection (2) of that section (amount at which personal allowance starts to be withdrawn).\n(5B) Before the start of the tax year the Treasury must make an order specifying the amount which is, as a result of subsection (5A), the higher rate limit for the tax year.\n(6) The basic rate limit and higher rate limit are increased in some circumstances: see—\n(a) section 414(2) (gift aid relief), and\n(b) section 192(4) of FA 2004 (relief for pension contributions).\n(7) See section 21 for indexation of the basic rate limit.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 10(1) omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 3(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 10(2) substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 3(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 10(2) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(6)(24); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 10(3) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 10(3A) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(3)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 10(3B)(3C) omitted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 4(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 10(4) entry omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 3(4)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 10(4) inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 4(b)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in s. 10(4) substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(6)(15), 72(3); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 10(4) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(4), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 10(4) inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(7)(24); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in s. 10(4) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 6"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 10(4) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(4)(17)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Sum in s. 10(5) specified (1.2.2021 with effect for the tax year 2021-22) by The Income Tax (Indexation) Order 2021 (S.I. 2021/111), art. 2"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "S. 10(5A)(5B) substituted for s. 10(5A) (with the substituted s. 10(5A) having effect for the tax year 2023-24 and subsequent tax years, and the substituted s. 10(5B) having effect for the tax year 2028-29 and subsequent tax years) by Finance Act 2023 (c. 1), s. 6(1)(3)(5)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "S. 10(6)(7) inserted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 3(5)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in s. 10(6) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(5)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Word in s. 10 heading omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 3(6)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in s. 10 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(6)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 10(5): sum specified (for the tax years 2022-23, 2023-24, 2024-25 and 2025-26) by Finance Act 2021 (c. 26), s. 5(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/10",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}