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Income Tax Act 2007
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10F1Income charged at the ... basic[F2, higher and additional] rates: individualsU.K.
This section has no associated Explanatory Notes
F3(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F4(2)Income tax on an individual's income up to the basic rate limit is charged at the basic rate (except to the extent that, in accordance with section 12, it is charged at the starting rate for savings).]
(3)Income tax is charged at the higher rate on an individual's income above the basic rate limit [F5and up to the higher rate limit.]
[F6(3A)Income tax is charged at the additional rate on an individual's income above the higher rate limit.]
F7(3B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7(3C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)This section is subject to—
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F9section 11A (income charged at the Scottish basic, higher and additional rates),]
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)The basic rate limit is [F10£31,900] [F11£32,300] .
[F12(5A)The higher rate limit is £150,000.]
[F13(6)The basic rate limit [F14and higher rate limit are] increased in some circumstances: see—
(a)section 414(2) (gift aid relief), and
(b)section 192(4) of FA 2004 (relief for pension contributions).
(7)See section 21 for indexation of the basic rate limit.]
Textual Amendments
F1Word in s. 10 heading omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 3(6)
F2Words in s. 10 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(6)
F3S. 10(1) omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 3(2)
F4S. 10(2) substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 3(3)
F5Words in s. 10(3) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(2)
F6S. 10(3A) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(3)
F7S. 10(3B)(3C) omitted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 4(a)
F8S. 10(4) entry omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 3(4)
F9Words in s. 10(4) inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 4(b)
F10Sum in s. 10(5) substituted (26.3.2015 for the tax year 2016-17) by Finance Act 2015 (c. 11), s. 4(1)(a)
F11Sum in s. 10(5) substituted (26.3.2015 for the tax year 2017-18) by Finance Act 2015 (c. 11), s. 4(1)(b)
F12S. 10(5A) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(4)
F13S. 10(6)(7) inserted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 3(5)
F14Words in s. 10(6) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 4(5)
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