{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-8",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-8.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/8",
  "kind": "section",
  "number": "8",
  "heading": "The dividend nil rate, dividend ordinary rate, dividend upper rate and dividend additional rate",
  "text": "(A1) The dividend nil rate is 0%.\n(1) The dividend ordinary rate is 10.75%.\n(2) The dividend upper rate is 35.75%.\n(3) The dividend additional rate is 39.35%.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 8(A1) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(3)(b)(10)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 8(1) substituted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 4(1)(a)(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 8(2) substituted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 4(1)(b)(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 8(3) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 3(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 8(3) substituted (with effect for the tax year 2022-23 and subsequent tax years) by Finance Act 2022 (c. 3), s. 4(1)(c)(3)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 8 heading inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(3)(a)(10)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 8 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 3(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/8",
    "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."
}