{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-11",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-11.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Income charged at the default basic rate: non-individuals",
  "text": "(1) Income tax is charged at the default basic rate on the income of persons other than individuals.\n(2) This section is subject to—\n...\nsection 11CC (income charged at the property basic rate: non-individuals),\nsection 11DA (income charged at the savings basic rate: non-individuals),\nsection 14 (income charged at the dividend ordinary rate: other persons),\nChapters 3 to 5 of Part 9 (which provide for some income of trustees to be charged at the property trust rate, the savings trust rate or the dividend trust rate or at the trust rate), and\nany other provisions of the Income Tax Acts which provide for income of persons other than individuals to be charged at different rates of income tax in some circumstances.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 11(1) 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(8)(b)(24); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 11(2) 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. 4"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 11(2) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 7(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 11(2) substituted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(b), 14(4)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 11(2) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 7(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 11 heading substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(8)(a)(24); S.I. 2016/1161, regs. 2, 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/11",
    "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."
}