05 December 2025
HR Revenue and Customs (HMRC) has published a policy paper, Budget 2025: Overview of tax legislation and rates (OOTLAR), listing the measures announced in the budget 2025 around tax policy.
It also includes, Annex A: rates and allowances, confirming the 2026 to 2027 tax year, rates and tables, including:
Marriage Allowance
|
Tax year 2025 to 2026 |
Tax year 2026 to 2027 |
|
|
Marriage Allowance |
£1,260 |
£1,260 |
Married Couple’s Allowance for those born before 6 April 1935
|
Tax year 2025 to 2026 |
Tax year 2026 to 2027 |
|
|
Maximum amount of Married Couple’s Allowance |
£11,270 |
£11,700 |
|
Minimum amount of Married Couple’s Allowance |
£4,360 |
£4,530 |
Blind Person’s Allowance
|
Tax year 2025 to 2026 |
Tax year 2026 to 2027 |
|
|
Blind Person’s Allowance |
£3,130 |
£3,250 |
Dividend Allowance
|
Tax year 2025 to 2026 |
Tax year 2026 to 2027 |
|
|
Dividend Allowance |
£500 |
£500 |
Employee and employer Class 1 rates and thresholds (£ per week)
|
Tax year 2025 to 2026 |
Tax year 2026 to 2027 |
|
|
Lower Earnings Limit (LEL) |
£125 |
£129 |
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