Factcard
Tax rates & allowances
UK-wide personal allowance and income tax bands for England & Northern Ireland, Scotland (S prefix) and Wales (C prefix).
UK-wide allowances
| Item | 2025-26 | 2026-27 |
|---|---|---|
| Personal Allowance (regardless of age) | £12,570 pa · £1,048 pm · £242 pw | £12,570 pa · £1,048 pm · £242 pw |
| Income limit for Personal Allowance | £100,000 | £100,000 |
| Blind person's allowance | £3,130 | £3,250 |
| Marriage allowance | £1,260 | £1,260 |
What this means: The personal allowance is unchanged but tapers by £1 for every £2 of income over £100,000 — so it disappears entirely at £125,140.
England & Northern Ireland
| Item | 2025-26 | 2026-27 |
|---|---|---|
| 20% (basic rate) | £1 – £37,700 | £1 – £37,700 |
| 40% (higher rate) | £37,701 – £125,140 | £37,701 – £125,140 |
| 45% (additional rate) | Over £125,140 | Over £125,140 |
| Emergency tax code | 1257L W1/M1 | 1257L W1/M1 |
What this means: Most UK employees sit on these bands. The 1257L emergency code applies on a non-cumulative (W1/M1) basis until HMRC issues a proper code.
Scotland (S prefix)
| Item | 2025-26 | 2026-27 |
|---|---|---|
| 19% (starter) | £1 – £2,827 | £1 – £3,967 |
| 20% (basic) | £2,828 – £14,921 | £3,968 – £16,956 |
| 21% (intermediate) | £14,922 – £31,092 | £16,957 – £31,092 |
| 42% (higher) | £31,093 – £62,430 | £31,093 – £62,430 |
| 45% (advanced) | £62,431 – £125,140 | £62,431 – £125,140 |
| 48% (top) | Over £125,140 | Over £125,140 |
What this means: Scottish rates apply only to non-savings, non-dividend income. The starter and basic-rate bands widen for 2026-27 — make sure your software is on the right SRIT tables before April.
Wales (C prefix)
| Item | 2025-26 | 2026-27 |
|---|---|---|
| 20% (basic) | £1 – £37,700 | £1 – £37,700 |
| 40% (higher) | £37,701 – £125,140 | £37,701 – £125,140 |
| 45% (additional) | Over £125,140 | Over £125,140 |
What this means: Welsh rates mirror England & NI for 2026-27, but the C-prefix flag still matters for HMRC reporting.
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