Every UK tax figure that moved between 2025/26 and 2026/27 — and, just as importantly, every one that did not.
Each row is computed by diffing two published datasets rather than transcribed by hand, so nothing here is a figure someone remembered.
| What | 2025/26 | 2026/27 |
|---|---|---|
| Scotland — Starter rate ceiling | £2,827 | £3,967 |
| Band ceilings are on taxable income, after the allowance. | ||
| Scotland — Basic rate ceiling | £14,921 | £16,956 |
| Band ceilings are on taxable income, after the allowance. | ||
| Plan 1 threshold | £26,065 | £26,900 |
| Plan 2 threshold | £28,470 | £29,385 |
| Plan 4 (Scotland) threshold | £32,745 | £33,795 |
| Plan 5 — new | did not apply | £25,000 at 9% |
| English courses starting on or after 1 August 2023. Repayments began April 2026. Its threshold is the lowest of all the plans, so a Plan 5 borrower repays more than a Plan 2 borrower on the same salary. | ||
A frozen threshold is a tax rise that never has to be announced. Pay rises with inflation, the threshold does not, and a larger slice of every wage crosses into the next band. The Treasury calls it fiscal drag.
| What | 2025/26 | 2026/27 |
|---|---|---|
| Personal allowance | £12,570 | £12,570 |
| Held at the same figure. Wages rise, the allowance does not, so a larger share of income is taxed each year — fiscal drag. | ||
| £100,000 allowance taper | £100,000 | £100,000 |
| Unchanged since 2010. The 60% marginal band it creates now catches far more people than it was designed to. | ||
| England income tax bands | — | — |
| No change to rates or ceilings. | ||
| Wales income tax bands | — | — |
| No change to rates or ceilings. | ||
| Employee National Insurance | — | — |
| Thresholds and rates both unchanged. | ||
Scotland moves separately. Income tax is devolved, so Scottish bands change on their own timetable and Scotland has six of them against England's three. National Insurance is reserved and applies UK-wide unchanged. See the Scottish income tax calculator for what that means on a salary.
These are thresholds, not outcomes. To see what the year's changes do to an actual wage, the take-home pay calculator applies all of them at once, and the fiscal drag calculator isolates what the frozen thresholds alone have cost you since they were pegged.
If a student loan threshold above is the line that matters, the student loan repayment calculator covers all five plans, and the pay rise calculator shows how much of a raise survives the bands.
Diffed from uk-tax-rates, a free CC BY 4.0 dataset with one file per tax year. Primary sources: 2025/26 and 2026/27, both gov.uk. Reviewed 2026-08-28.
No warranty. Published figures, carefully transcribed and checked — not tax advice. Verify against HMRC before relying on them in payroll.