{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-9A",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-9A.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/9A",
  "kind": "section",
  "number": "9A",
  "heading": "Overview of sections 10 to 15",
  "text": "The general effect of sections 10 to 15 is outlined in the following table—\nType of taxpayer\nRates payable on savings income\nRates payable on property income\nRates payable on most dividend income\nRates payable on other income\nUK resident individual who is neither a Scottish taxpayer nor a Welsh taxpayer\nSavings rates\nProperty rates\nDividend rates\nMain rates\nScottish taxpayer\nSavings rates\nScottish rates\nDividend rates\nScottish rates\nWelsh taxpayer\nSavings rates\nWelsh property rates\nDividend rates\nMain rates while section 11B is not in force; Welsh rates if that section is in force\nNon-UK resident individual\nSavings rates\nProperty rates\nDividend rates\nDefault rates\nNon-individual, except that some trustees in some circumstances are subject instead to the trust rate or the dividend trust rate\nSavings basic rate\nProperty basic rate\nDividend ordinary rate\nDefault basic rate\nNote: the table does not address the effect of some exceptions referred to in sections 10 to 15.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/9A",
    "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."
}