Part 2Basic provisions

Chapter 2Rates at which income tax is charged

Income charged at particular rates

10Income charged at the starting, basic and higher rates: individuals

1

Income tax is charged at the starting rate on an individual's income up to the starting rate limit.

2

Income tax is charged at the basic rate on an individual's income above the starting rate limit and up to the basic rate limit.

3

Income tax is charged at the higher rate on an individual's income above the basic rate limit.

4

This section is subject to—

  • section 12 (income charged at the savings rate),

  • section 13 (income charged at the dividend ordinary and dividend upper rates: individuals), and

  • any other provisions of the Income Tax Acts which provide for income of an individual to be charged at different rates of income tax in some circumstances.

5

See section 20 for the starting rate limit and the basic rate limit.