{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-6",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-6.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/6",
  "kind": "section",
  "number": "6",
  "heading": "The ... basic rate , higher rate and additional rate",
  "text": "(1) The main rates at which income tax is charged are—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) the basic rate, ...\n(c) the higher rate , and\n(d) the additional rate.\n(2) The ... basic rate , higher rate and additional rate for a tax year are the rates determined as such by Parliament for the tax year.\n(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) For other rates at which income tax is charged see—\n(za) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(zb) section 6B (the Welsh rates),\n(zc) section 6C (default basic, higher and additional rates),\n(zd) section 6D (property basic, higher and additional rates),\n(a) section 7 (starting rate for savings and savings nil rate),\n(aa) section 7A (savings basic, higher and additional rates),\n(b) section 8 (dividend nil rate, dividend ordinary rate , dividend upper rate and dividend additional rate), and\n(c) section 9 (trust rate , property trust rate, savings trust rate and dividend trust rate).\n(4) See also section 80C of the Scotland Act 1998 which makes provision for the purposes of section 11A (income charged at Scottish rates)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 6(1)(a) omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 6(1)(b) omitted (with effect in accordance with s. 6(6) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 6(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 6(1)(d) and preceding word inserted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 6(2) omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 6(2) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 2(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 6(2A)-(2C) 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. 2(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 6(3)(za) omitted (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(3)(15), 72(3); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 6(3)(zb) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(2), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 6(3)(zb) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 2(a)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "S. 6(3)(zc) 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(5)(a)(24); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "S. 6(3)(zd) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 2(b)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "S. 6(3)(a) substituted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by Finance Act 2008 (c. 9), s. 5(4)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 6(3)(a) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(2)(17)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "S. 6(3)(aa) 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(5)(b)(24); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in s. 6(3)(b) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(2)(10)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in s. 6(3)(b) substituted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(3)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in s. 6(3)(c) inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 2(c)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "S. 6(4) inserted (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(4)(15), 72(3); S.I. 2016/1161, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in s. 6 heading omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(5)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in s. 6 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/6",
    "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."
}