Section 9A Overview of sections 10 to 15F1
The general effect of sections 10 to 15 is outlined in the following table—
| Type of taxpayer | Rates payable on savings income | F2Rates payable on property income | Rates payable on most dividend income | Rates payable on other income |
|---|---|---|---|---|
| UK resident individual who is neither a Scottish taxpayer nor a Welsh taxpayer | Savings rates | Property rates | Dividend rates | Main rates |
| Scottish taxpayer | Savings rates | Scottish rates | Dividend rates | Scottish rates |
| Welsh taxpayer | Savings rates | Welsh property rates | Dividend rates | Main rates while section 11B is not in force; Welsh rates if that section is in force |
| Non-UK resident individual | Savings rates | Property rates | Dividend rates | Default rates |
| Non-individual, except that some trustees in some circumstances are subject instead to the trust rate or the dividend trust rate | F3Savings basic rate | Property basic rate | Dividend ordinary rate | Default basic rate |
Note: the table does not address the effect of some exceptions referred to in sections 10 to 15.
Annotations
Textual amendments
- F1
S. 9A 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(2)(24); S.I. 2016/1161, regs. 2, 3
- F2
Words in s. 9A Table inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 5(a)
- F3
Words in s. 9A Table substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 5(b)