Income Tax (England and Northern Ireland)
Income tax rates and rate limits for Scottish taxpayers are set by the Scottish Parliament.
The UK rates are reduced by 10p in £1 for Welsh taxpayers, and the Welsh rates of income tax are set by the Senedd and added to the UK rates.
Income tax for England and Northern Ireland remain frozen with no change:
National Insurance Contributions (NICs) Rates, Limits and Thresholds
The government have used the September 2026 Consumer Prices Index (CPI) figure of 3.5% as the basis for uprating the Class 1 Lower Earnings Limit (LEL) for the 2027 to 2028 tax year.
The LEL will be £6,916 per annum (£133 per week).
The remaining employment based National Insurance limits and thresholds will continue to be maintained at 2026 to 2027 levels until the 2030 to 2031 tax year.
PAYadvice.UK 28/10/2026