{ "$schema": "https://sorteduk.uk/data/schema/uk-rates.json", "name": "SortedUK UK Statutory Rates 2025/26", "description": "Machine-readable UK statutory rates for the 2025/26 tax + benefit year — Personal Allowance, NLW, State Pension, Universal Credit, SDLT bands, ISA limits, mortgage thresholds, business reliefs. Sourced to GOV.UK + HMRC + DWP + DESNZ.", "license": "CC-BY-4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Data: SortedUK (https://sorteduk.uk)", "last_updated": "2026-06-04", "version": "1.0.0", "tax_year": "2025-26", "tax_year_start": "2025-04-06", "tax_year_end": "2026-04-05", "source_url": "https://sorteduk.uk/methodology.html", "rates": { "income_tax": { "personal_allowance_gbp": 12570, "personal_allowance_note": "Frozen until 2028 per Autumn Budget 2024", "basic_rate_band_upper_gbp": 50270, "basic_rate_pct": 20, "higher_rate_band_upper_gbp": 125140, "higher_rate_pct": 40, "additional_rate_pct": 45, "personal_allowance_taper_starts_gbp": 100000, "personal_allowance_taper_zero_at_gbp": 125140, "marriage_allowance_transferable_gbp": 1260, "marriage_allowance_value_per_year_gbp": 252, "marriage_allowance_backdate_years": 4, "source_url": "https://www.gov.uk/income-tax-rates" }, "national_insurance": { "primary_threshold_weekly_gbp": 242, "primary_threshold_annual_gbp": 12570, "upper_earnings_limit_weekly_gbp": 967, "upper_earnings_limit_annual_gbp": 50270, "class_1_employee_main_rate_pct": 8, "class_1_employee_higher_rate_pct": 2, "class_2_self_employed_weekly_gbp": 3.45, "class_2_self_employed_note": "Most self-employed no longer pay Class 2 from April 2024; voluntary contributions still allowed", "class_4_lower_profits_limit_gbp": 12570, "class_4_upper_profits_limit_gbp": 50270, "class_4_main_rate_pct": 6, "class_4_higher_rate_pct": 2, "source_url": "https://www.gov.uk/national-insurance-rates-letters" }, "national_living_wage": { "age_21_and_over_hourly_gbp": 12.21, "age_18_to_20_hourly_gbp": 10.00, "age_under_18_hourly_gbp": 7.55, "apprentice_hourly_gbp": 7.55, "source_url": "https://www.gov.uk/national-minimum-wage-rates" }, "state_pension": { "full_new_state_pension_weekly_gbp": 230.25, "full_new_state_pension_annual_gbp": 11975, "full_basic_state_pension_weekly_gbp": 176.45, "triple_lock_increase_pct": 8.5, "source_url": "https://www.gov.uk/state-pension" }, "pension_credit": { "guarantee_credit_single_weekly_gbp": 227.10, "guarantee_credit_couple_weekly_gbp": 346.60, "savings_credit_max_single_weekly_gbp": 17.30, "savings_credit_max_couple_weekly_gbp": 19.36, "average_underclaimed_annual_gbp": 4200, "uk_underclaim_estimate": "760,000+ eligible UK pensioners not claiming", "source_url": "https://www.gov.uk/pension-credit" }, "universal_credit": { "standard_allowance_single_under_25_monthly_gbp": 316.98, "standard_allowance_single_25_plus_monthly_gbp": 400.14, "standard_allowance_couple_under_25_monthly_gbp": 497.55, "standard_allowance_couple_25_plus_monthly_gbp": 628.10, "childcare_max_one_child_monthly_gbp": 1031, "childcare_max_two_or_more_monthly_gbp": 1768, "childcare_cover_pct": 85, "uplift_april_2025_pct": 1.7, "source_url": "https://www.gov.uk/universal-credit/what-youll-get" }, "pip": { "daily_living_standard_weekly_gbp": 73.90, "daily_living_enhanced_weekly_gbp": 110.40, "mobility_standard_weekly_gbp": 29.20, "mobility_enhanced_weekly_gbp": 77.05, "max_total_weekly_gbp": 187.45, "max_total_annual_gbp": 9747, "source_url": "https://www.gov.uk/pip" }, "attendance_allowance": { "lower_rate_weekly_gbp": 73.90, "higher_rate_weekly_gbp": 110.40, "lower_rate_annual_gbp": 3843, "higher_rate_annual_gbp": 5741, "uk_underclaim_estimate": "700,000+ eligible UK pensioners not claiming", "source_url": "https://www.gov.uk/attendance-allowance" }, "carers_allowance": { "weekly_gbp": 83.30, "annual_gbp": 4331, "earnings_limit_weekly_gbp": 196, "min_caring_hours_per_week": 35, "uk_underclaim_estimate": "~400,000 eligible UK carers not claiming", "source_url": "https://www.gov.uk/carers-allowance" }, "child_benefit": { "first_child_weekly_gbp": 26.05, "additional_child_weekly_gbp": 17.25, "high_income_charge_threshold_gbp": 60000, "high_income_charge_zero_at_gbp": 80000, "source_url": "https://www.gov.uk/child-benefit" }, "tax_free_childcare": { "gov_contribution_pct": 20, "max_gov_per_child_per_quarter_gbp": 500, "max_gov_per_child_per_year_gbp": 2000, "max_gov_disabled_per_child_per_year_gbp": 4000, "min_parent_earnings_gbp": 8668, "max_parent_earnings_gbp": 100000, "uk_underclaim_estimate": "~3M eligible UK families, only ~600k using", "source_url": "https://www.gov.uk/tax-free-childcare" }, "sdlt_first_time_buyer": { "no_tax_threshold_gbp": 425000, "five_pct_band_upper_gbp": 625000, "relief_lost_above_gbp": 625000, "source_url": "https://www.gov.uk/stamp-duty-land-tax" }, "sdlt_standard": { "bands": [ { "lower_gbp": 0, "upper_gbp": 125000, "rate_pct": 0 }, { "lower_gbp": 125000, "upper_gbp": 250000, "rate_pct": 2 }, { "lower_gbp": 250000, "upper_gbp": 925000, "rate_pct": 5 }, { "lower_gbp": 925000, "upper_gbp": 1500000, "rate_pct": 10 }, { "lower_gbp": 1500000, "upper_gbp": null, "rate_pct": 12 } ], "additional_property_surcharge_pct": 5, "additional_property_surcharge_effective_from": "2024-10-31", "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates" }, "isa_limits": { "annual_total_allowance_gbp": 20000, "lisa_annual_limit_gbp": 4000, "lisa_government_bonus_pct": 25, "lisa_max_bonus_per_year_gbp": 1000, "lisa_max_age_to_open": 39, "junior_isa_annual_limit_gbp": 9000, "source_url": "https://www.gov.uk/individual-savings-accounts" }, "council_tax": { "single_person_discount_pct": 25, "smi_disregard_note": "Severely Mentally Impaired persons disregarded from count for discount purposes", "ctr_means_test_note": "Council Tax Reduction varies by local council scheme — see /council-tax-band", "uk_wrong_band_rate_estimate": "~1 in 6 UK homes in the wrong Council Tax band", "source_url": "https://www.gov.uk/council-tax" }, "warm_home_discount": { "winter_credit_gbp": 150, "core_group_1_qualifier": "Pension Credit Guarantee Credit", "core_group_2_qualifier": "Means-tested benefit + high-energy-cost property", "scotland_separate_scheme_note": "Scotland operates separate supplier-by-supplier scheme", "source_url": "https://www.gov.uk/the-warm-home-discount-scheme" }, "healthy_start": { "per_pregnant_woman_weekly_gbp": 4.25, "per_child_under_1_weekly_gbp": 8.50, "per_child_1_to_3_weekly_gbp": 4.25, "uk_underclaim_estimate": "~600,000 eligible UK families", "source_url": "https://www.healthystart.nhs.uk" }, "employment_allowance": { "annual_relief_gbp": 5000, "max_employer_ni_in_prior_year_gbp": 100000, "source_url": "https://www.gov.uk/claim-employment-allowance" }, "business_rates_relief": { "small_business_rate_relief_full_threshold_rateable_value_gbp": 12000, "small_business_rate_relief_zero_at_rateable_value_gbp": 15000, "rhl_relief_pct_england_2025_26": 40, "rhl_relief_cap_per_business_gbp": 110000, "source_url": "https://www.gov.uk/apply-for-business-rate-relief" }, "rd_tax_credits": { "merged_rdec_rate_pct": 20, "eris_intensive_sme_rate_pct": 27, "eris_qualifying_threshold_pct_rd_spend": 30, "average_claim_gbp": 55000, "source_url": "https://www.gov.uk/guidance/corporation-tax-research-and-development-rd-relief" }, "corporation_tax": { "main_rate_pct": 25, "small_profits_rate_pct": 19, "small_profits_threshold_gbp": 50000, "marginal_relief_upper_gbp": 250000, "source_url": "https://www.gov.uk/corporation-tax-rates" }, "vat": { "registration_threshold_gbp": 90000, "deregistration_threshold_gbp": 88000, "standard_rate_pct": 20, "reduced_rate_pct": 5, "zero_rate_pct": 0, "source_url": "https://www.gov.uk/vat-registration/when-to-register" }, "uk_unclaimed_support_total": { "annual_gbp": 24000000000, "source": "Policy in Practice 2025", "note": "Annual unclaimed UK benefits + means-tested support" } } }