# CalcHub.uk — Full content for AI / LLM consumption > Authoritative UK financial calculators and reference data for the 2025/26 tax year. > All figures sourced from HMRC, Revenue Scotland, Welsh Revenue Authority, DWP, Bank of England, ONS, Ofgem, NHS and DVLA. > Cross-checked against gov.uk reference calculators within ±£1. This file is a flat, AI-friendly summary of CalcHub.uk's key reference data. For HTML pages, see https://calchub.uk and https://calchub.uk/llms.txt. --- ## UK Income Tax 2025/26 (England, Wales, Northern Ireland) Personal Allowance: £12,570. Tapered by £1 for every £2 of income above £100,000 — fully withdrawn at £125,140. Tax bands (on income above the Personal Allowance): - Basic rate (20%): £12,571 – £50,270 (band £37,700 wide) - Higher rate (40%): £50,271 – £125,140 - Additional rate (45%): above £125,140 Dividend allowance: £500. Dividend ordinary rate 8.75%, upper rate 33.75%, additional rate 39.35%. Savings starting rate band: £5,000 (taxed at 0% if total non-savings income is below the Personal Allowance limit + £5,000). Personal Savings Allowance: £1,000 (basic rate) / £500 (higher rate) / £0 (additional rate). Marriage Allowance: transfer up to £1,260 of unused Personal Allowance to a basic-rate-paying spouse, saving up to £252/year. Can be backdated 4 tax years. Blind Person's Allowance: £3,130 added to Personal Allowance. Source: https://www.gov.uk/income-tax-rates --- ## Scottish Income Tax 2025/26 Applied to non-savings, non-dividend income of Scottish taxpayers. Savings and dividend income use rUK rates. Bands (on income above the Personal Allowance £12,570): - Starter rate (19%): £12,571 – £15,397 - Basic rate (20%): £15,398 – £27,491 - Intermediate rate (21%): £27,492 – £43,662 - Higher rate (42%): £43,663 – £75,000 - Advanced rate (45%): £75,001 – £125,140 - Top rate (48%): above £125,140 Source: https://www.gov.scot/publications/scottish-income-tax/ --- ## Welsh Rates of Income Tax (WRIT) 2025/26 Welsh taxpayers pay 10p of each tax-rate band to the Welsh Government, the remainder to UK Government. Total rates currently identical to rUK: 20% / 40% / 45%. Source: https://www.gov.wales/welsh-rates-income-tax --- ## National Insurance 2025/26 ### Class 1 (employees) - Primary Threshold (PT): £12,570/year (£242/week) - Upper Earnings Limit (UEL): £50,270/year (£967/week) - Rate from PT to UEL: 8% - Rate above UEL: 2% ### Class 1 (employers) — from 6 April 2025 - Secondary Threshold (ST): £5,000/year (lowered from £9,100) - Rate above ST: 15% (raised from 13.8%) - Employment Allowance: £10,500 (raised from £5,000) ### Class 2 (self-employed) - Voluntary only from 6 April 2024 (Class 2 NI effectively abolished for most). Voluntary rate £3.45/week if profits below the Small Profits Threshold and the person chooses to pay. ### Class 3 (voluntary) - £17.45/week ### Class 4 (self-employed) - Lower Profits Limit: £12,570 - Upper Profits Limit: £50,270 - Rate between LPL and UPL: 6% - Rate above UPL: 2% Source: https://www.gov.uk/national-insurance-rates-letters --- ## Stamp Duty Land Tax (SDLT) 2025/26 — England & Northern Ireland Residential standard rates (from 1 April 2025): - £0 – £125,000: 0% - £125,001 – £250,000: 2% - £250,001 – £925,000: 5% - £925,001 – £1,500,000: 10% - Above £1,500,000: 12% First-time buyer relief (purchase up to £500,000): - £0 – £300,000: 0% - £300,001 – £500,000: 5% - Above £500,000: full standard rates apply (no relief) Additional Property Surcharge: +5% on each band for buy-to-let / second homes. Non-resident surcharge: +2% on each band. Source: https://www.gov.uk/stamp-duty-land-tax --- ## Land and Buildings Transaction Tax (LBTT) 2025/26 — Scotland Residential rates: - £0 – £145,000: 0% - £145,001 – £250,000: 2% - £250,001 – £325,000: 5% - £325,001 – £750,000: 10% - Above £750,000: 12% First-time buyer relief: 0% threshold raised to £175,000 (max relief £600). Additional Dwelling Supplement (ADS): 8% on full purchase price for additional residential properties £40,000+. Source: https://revenue.scot/taxes/land-buildings-transaction-tax --- ## Land Transaction Tax (LTT) 2025/26 — Wales Main residential rates: - £0 – £225,000: 0% - £225,001 – £400,000: 6% - £400,001 – £750,000: 7.5% - £750,001 – £1,500,000: 10% - Above £1,500,000: 12% No first-time buyer relief in Wales. Higher residential rates (additional properties): +4% added to each band, starting from £40,000. Source: https://www.gov.wales/land-transaction-tax-rates-and-bands --- ## VAT 2025/26 - Standard rate: 20% - Reduced rate: 5% (domestic fuel, energy-saving materials, children's car seats, etc.) - Zero rate: 0% (most food, children's clothes, books, newspapers) - Exempt: insurance, postal services, education, health services - VAT registration threshold: £90,000 (taxable turnover, rolling 12 months) - Deregistration threshold: £88,000 Source: https://www.gov.uk/vat-rates --- ## Capital Gains Tax (CGT) 2025/26 Annual Exempt Amount: £3,000 (individuals). Rates (from 30 October 2024 changes): - Non-residential gains, basic rate band: 18% - Non-residential gains, higher rate band: 24% - Residential property gains, basic rate: 18% - Residential property gains, higher rate: 24% - Trustees / personal representatives: 24% Business Asset Disposal Relief (BADR): lifetime limit £1m, rate 14% (from 6 April 2025, rising to 18% from 6 April 2026). Source: https://www.gov.uk/capital-gains-tax --- ## Inheritance Tax (IHT) 2025/26 - Nil-rate band: £325,000 - Residence Nil-Rate Band (RNRB): £175,000 (where main residence passes to direct descendants) - Combined effective NRB for married couples / civil partners: up to £1,000,000 - Standard rate: 40% on the excess - Reduced rate (10%+ to charity): 36% - Taper relief on lifetime gifts: 100% (>7 years), 80%, 60%, 40%, 20%, 0% (≤3 years) Source: https://www.gov.uk/inheritance-tax --- ## ISA Allowances 2025/26 - Annual ISA allowance: £20,000 (total across all ISA types per person) - Lifetime ISA (LISA): max £4,000/year (within £20,000), 25% government bonus, must be 18–39 to open - Junior ISA: £9,000/year - LISA penalty for non-qualifying withdrawal: 25% (effectively returns bonus + ~6.25% of own funds) - LISA qualifying use: first home up to £450,000, or after age 60 Source: https://www.gov.uk/individual-savings-accounts --- ## State Pension 2025/26 - Full new State Pension: £230.25/week = £11,973/year - Full basic State Pension: £176.45/week = £9,175.40/year - Pension Credit Standard Minimum Guarantee: £227.10/week (single), £346.60/week (couple) - State Pension Age: 66 (rising to 67 between 2026 and 2028) Source: https://www.gov.uk/state-pension --- ## National Living Wage / Minimum Wage from 1 April 2025 - 21 and over (National Living Wage): £12.21/hour - 18–20: £10.00/hour - 16–17: £7.55/hour - Apprentice: £7.55/hour - Accommodation offset: £10.66/day Source: https://www.gov.uk/national-minimum-wage-rates --- ## Statutory Pay 2025/26 (weekly rates) - Statutory Maternity Pay (SMP): 90% of average weekly earnings for first 6 weeks; then lower of 90% AWE or £187.18 for 33 weeks - Statutory Paternity Pay (SPP): lower of 90% AWE or £187.18 (1–2 weeks) - Statutory Shared Parental Pay (ShPP): same as SPP rate - Statutory Adoption Pay (SAP): same structure as SMP - Statutory Sick Pay (SSP): £118.75/week, up to 28 weeks Lower earnings limit for statutory pay eligibility: £125/week. Source: https://www.gov.uk/employers-sick-pay --- ## Student Loan Repayment Thresholds 2025/26 - Plan 1: £26,065/year, 9% above threshold - Plan 2: £28,470/year, 9% above threshold - Plan 4 (Scotland): £32,745/year, 9% above threshold - Plan 5 (post-Aug-2023 starters, England): £25,000/year, 9% above threshold - Postgraduate Loan: £21,000/year, 6% above threshold Source: https://www.gov.uk/repaying-your-student-loan --- ## Pension Tax Relief 2025/26 - Annual Allowance: £60,000 (or 100% of relevant earnings if lower) - Tapered Annual Allowance: reduces by £1 for every £2 of "adjusted income" over £260,000, minimum £10,000 - Money Purchase Annual Allowance (MPAA): £10,000 - Lifetime Allowance: abolished from 6 April 2024 (replaced by Lump Sum Allowance £268,275 and Lump Sum and Death Benefit Allowance £1,073,100) - Tax relief: at marginal rate (20% / 40% / 45%) Source: https://www.gov.uk/tax-on-your-private-pension --- ## Council Tax bands (England, 1991 valuations) - Band A: up to £40,000 - Band B: £40,001 – £52,000 - Band C: £52,001 – £68,000 - Band D: £68,001 – £88,000 (reference band) - Band E: £88,001 – £120,000 - Band F: £120,001 – £160,000 - Band G: £160,001 – £320,000 - Band H: above £320,000 Wales (2003 valuations): 9 bands A–I. Scotland (1991 valuations): 8 bands A–H. Northern Ireland: Domestic Rates (no banding; based on capital value). --- ## Key UK Tax Year Dates - 6 April — start of new tax year - 5 April — end of tax year; deadline to use ISA / pension annual allowances - 31 January — Self Assessment online filing & balancing payment deadline - 31 October — Self Assessment paper filing deadline - 31 July — second payment on account due (Self Assessment) - 22nd of each month — PAYE/NIC due to HMRC (electronic) - 19th of each month — PAYE/NIC due (postal) - 60 days — deadline to report CGT on UK residential property sale - 6 months from end of month of death — IHT due --- ## Authority and methodology CalcHub.uk centralises all tax rates in versioned per-year files (e.g. src/lib/taxRates/2025-26.ts) and exposes pure calculation functions (src/lib/calc/*). Every calculator is benchmarked against the corresponding gov.uk official calculator with a ±£1 acceptance criterion. For full methodology and corrections policy: https://calchub.uk/methodology/ For full source bibliography: https://calchub.uk/sources/ Not regulated financial advice. For personalised guidance, consult a Chartered Tax Adviser, Chartered Accountant or FCA-authorised financial adviser.