Rates and allowances
One page per tax year, rendered from the same rules file the calculators use. Every row shows its source, the date it was checked and whether it is in force, legislated or only announced.
- Rates and allowances 2025/26 6 April 2025 to 5 April 2026. Next scheduled change: 6 April 2026.
- Rates and allowances 2026/27 (current) 6 April 2026 to 5 April 2027. Next scheduled change: 6 April 2027.
- Rates and allowances 2027/28 6 April 2027 to 5 April 2028. Next scheduled change: 6 April 2028.
The rules files are open data under CC BY 4.0: 2026/27 as JSON, with the other years alongside it. The methodology explains how each value is verified and what the status words mean.