# Income Tax Act 2007, Section 9A: Overview of sections 10 to 15


The general effect of sections 10 to 15 is outlined in the following table—
Type of taxpayer
Rates payable on savings income
Rates 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
Savings 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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/9A (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-9A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.