How do I check my council tax band?

Use the VOA register at gov.uk/council-tax-bands (England and Wales) or saa.gov.uk (Scotland). Both are free and postcode-driven.

When does the threshold freeze end?

The freeze on the personal allowance and higher-rate threshold was extended at Autumn Budget 2025 to 5 April 2031.

Tax bands FAQ

Q: Why does Scotland have six bands?

Scotland sets its own rates and bands above the reserved personal allowance. The current schedule has Starter, Basic, Intermediate, Higher, Advanced and Top rates from 19% to 48%.

Q: What is the 60% tax trap?

Between £100,000 and £125,140 of taxable income, the personal allowance is withdrawn at £1 for every £2 of pay over £100,000, pushing the effective marginal income tax rate to 60% (62% including NI).

Q: When did dividend rates change?

The two lower dividend rates rose by 2 percentage points on 6 April 2026 – basic 10.75%, higher 35.75%. The additional rate is unchanged at 39.35%.

Reviewed by Oliver Wakefield-Smith, Founder, Digital Signet. Rates read from HMRC, the VOA, the Scottish Government and the OBR.Topic: tax bands

rates verified 24 Jul 2026 · next refresh after Autumn Statement

Income tax

What are the four UK-wide income tax bands?

Personal allowance £12,570 (0%), basic rate to £50,270 (20%), higher rate to £125,140 (40%), additional rate above £125,140 (45%)1.

How long are the thresholds frozen?

To 5 April 2031, per the Autumn Budget 2025 extension30.

What is the 60% tax trap?

Between £100,000 and £125,140, the personal allowance is withdrawn £1 for every £2 over £100,000. The hidden income surfaces at 40% income tax on top of the 40% tax on the salary itself: 60% combined5.

When did dividend rates change?

On 6 April 2026, the two lower dividend rates rose by 2pp to 10.75% (basic) and 35.75% (higher); the additional rate is unchanged at 39.35%6.

Scotland

Why does Scotland have six bands?

The Scottish Parliament sets Scottish income tax rates above the reserved personal allowance, and has used the room to add a Starter rate (19%), an Intermediate rate (21%) and an Advanced rate (45%) on top of the basic, higher and top rates14.

What is Scotland's top rate?

48% above £125,140 from 2024/2514.

Who counts as a Scottish taxpayer?

HMRC decides based on where the only or main place of residence sits during the tax year39.

Council tax

How is my council tax band decided?

By the sale value of the property in 1991 (England and Scotland) or 2003 (Wales). The VOA holds the English and Welsh register; the SAA holds the Scottish register2 28.

What is the average Band D bill for 2026/27?

£2,392 in England, £2,283 in Wales, £1,662 in Scotland37 20 17.

Can I challenge my band?

Yes, free, at gov.uk/challenge-council-tax-band (England and Wales) or via the SAA in Scotland. Bands can move up as well as down24.

Related on taxbands.co.uk

2026/27 bands Scottish bands Council hub 60% trap Dividends