Basic rate (20%)
UK tax glossary · Last reviewed: April 2026
In England, Wales, and Northern Ireland, basic rate is 20% on taxable income roughly between £12,571 and £50,270 (2026/27 thresholds).
Scotland uses different bands — a 19% starter rate and 20% basic rate apply on lower slices of income.
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TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.