# The Income Tax (Digital Obligations) Regulations 2026, Regulation 27: Qualifying amount for a tax year


The “qualifying amount” for a tax year means—
(a) £50,000 for the tax year 2024-25;
(b) £30,000 for the tax year 2025-26;
(c) £20,000 for the tax year 2026-27 and any subsequent tax year.

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/27 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.