Tax year changes, 2021-22 to 2026-27
Generated directly from the same versioned rate registry that powers the calculators — numbers here can never drift from the numbers there.
2021-22
Effective 6 April 2021 – 5 April 2022Verified| Rate | 2021-22 | Source |
|---|---|---|
| Personal Allowance | £12,570.00 | GOV.UK |
| Basic-rate band edge (rUK) | £50,270.00 | GOV.UK |
| Additional-rate starts (rUK) | £150,000.00 | GOV.UK |
| Scottish intermediate edge | £43,662.00 | GOV.UK |
| Marriage Allowance transfer | £1,250.00 | GOV.UK |
| Married Couple's Allowance (max) | £9,125.00 | GOV.UK |
| Approved mileage (cars, first 10k) | 45p/mile | GOV.UK |
| Working-from-home weekly rate | £6.00/week | GOV.UK |
| Student loan Plan 1 threshold | £19,895.00 | GOV.UK |
| Student loan Plan 2 threshold | £27,295.00 | GOV.UK |
2022-23
Effective 6 April 2022 – 5 April 2023Verified- Married Couple's Allowance rose to £9,415.00
- Plan 1 student loan threshold up to £20,195.00
- Class 4 NIC main rate now 10%
| Rate | 2022-23 | Source |
|---|---|---|
| Personal Allowance | £12,570.00 | GOV.UK |
| Basic-rate band edge (rUK) | £50,270.00 | GOV.UK |
| Additional-rate starts (rUK) | £150,000.00 | GOV.UK |
| Scottish intermediate edge | £43,662.00 | GOV.UK |
| Marriage Allowance transfer | £1,250.00 | GOV.UK |
| Married Couple's Allowance (max) | £9,415.00 | GOV.UK |
| Approved mileage (cars, first 10k) | 45p/mile | GOV.UK |
| Working-from-home weekly rate | £6.00/week | GOV.UK |
| Student loan Plan 1 threshold | £20,195.00 | GOV.UK |
| Student loan Plan 2 threshold | £27,295.00 | GOV.UK |
2023-24
Effective 6 April 2023 – 5 April 2024Verified- Marriage Allowance transfer rose to £1,260.00
- Married Couple's Allowance rose to £10,375.00
- Additional-rate threshold cut from £150,000 to £125,140
- Scotland moved higher rate to 42% and top to 47%
- Plan 1 student loan threshold up to £22,015.00
- Class 4 NIC main rate now 9%
| Rate | 2023-24 | Source |
|---|---|---|
| Personal Allowance | £12,570.00 | GOV.UK |
| Basic-rate band edge (rUK) | £50,270.00 | GOV.UK |
| Additional-rate starts (rUK) | £125,140.00 | GOV.UK |
| Scottish intermediate edge | £43,662.00 | GOV.UK |
| Marriage Allowance transfer | £1,260.00 | GOV.UK |
| Married Couple's Allowance (max) | £10,375.00 | GOV.UK |
| Approved mileage (cars, first 10k) | 45p/mile | GOV.UK |
| Working-from-home weekly rate | £6.00/week | GOV.UK |
| Student loan Plan 1 threshold | £22,015.00 | GOV.UK |
| Student loan Plan 2 threshold | £27,295.00 | GOV.UK |
2024-25
Effective 6 April 2024 – 5 April 2025Verified- Married Couple's Allowance rose to £11,080.00
- Scotland introduced the 45% Advanced band (£62,430–£125,140)
- Plan 1 student loan threshold up to £24,990.00
- Class 4 NIC main rate now 6%
| Rate | 2024-25 | Source |
|---|---|---|
| Personal Allowance | £12,570.00 | GOV.UK |
| Basic-rate band edge (rUK) | £50,270.00 | GOV.UK |
| Additional-rate starts (rUK) | £125,140.00 | GOV.UK |
| Scottish intermediate edge | £43,662.00 | GOV.UK |
| Marriage Allowance transfer | £1,260.00 | GOV.UK |
| Married Couple's Allowance (max) | £11,080.00 | GOV.UK |
| Approved mileage (cars, first 10k) | 45p/mile | GOV.UK |
| Working-from-home weekly rate | £6.00/week | GOV.UK |
| Student loan Plan 1 threshold | £24,990.00 | GOV.UK |
| Student loan Plan 2 threshold | £27,295.00 | GOV.UK |
2025-26
Effective 6 April 2025 – 5 April 2026Verified- Married Couple's Allowance rose to £11,270.00
- Plan 1 student loan threshold up to £26,065.00
- Plan 2 student loan threshold up to £28,470.00
| Rate | 2025-26 | Source |
|---|---|---|
| Personal Allowance | £12,570.00 | GOV.UK |
| Basic-rate band edge (rUK) | £50,270.00 | GOV.UK |
| Additional-rate starts (rUK) | £125,140.00 | GOV.UK |
| Scottish intermediate edge | £43,662.00 | GOV.UK |
| Marriage Allowance transfer | £1,260.00 | GOV.UK |
| Married Couple's Allowance (max) | £11,270.00 | GOV.UK |
| Approved mileage (cars, first 10k) | 45p/mile | GOV.UK |
| Working-from-home weekly rate | £6.00/week | GOV.UK |
| Student loan Plan 1 threshold | £26,065.00 | GOV.UK |
| Student loan Plan 2 threshold | £28,470.00 | GOV.UK |
2026-27
Effective 6 April 2026 – 5 April 2027 Provisional — not yet confirmed- Most thresholds frozen — part of the 2021–2028 allowance freeze.
| Rate | 2026-27 | Source |
|---|---|---|
| Personal Allowance | £12,570.00 | GOV.UK |
| Basic-rate band edge (rUK) | £50,270.00 | GOV.UK |
| Additional-rate starts (rUK) | £125,140.00 | GOV.UK |
| Scottish intermediate edge | £43,662.00 | GOV.UK |
| Marriage Allowance transfer | £1,260.00 | GOV.UK |
| Married Couple's Allowance (max) | £11,270.00 | GOV.UK |
| Approved mileage (cars, first 10k) | 55p/mile | GOV.UK |
| Working-from-home weekly rate | £6.00/week | GOV.UK |
| Student loan Plan 1 threshold | £26,065.00 | GOV.UK |
| Student loan Plan 2 threshold | £28,470.00 | GOV.UK |