UK MONEY FACTS as of 2026-09-10. Official sources only; full detail https://policy.studiopopix.com/v1/current.json

RATES
Bank Rate 3.75% since 2025-12-18 (was 4%)
CPI inflation 2.9% (2026-07)
Avg instant-access savings 2.07% (2026-08, BoE)
Avg mortgage rates 2026-08 (BoE): 2-year fixed, 60% LTV 4.79%; 2-year fixed, 75% LTV 4.92%; 2-year fixed, 90% LTV 5.16%; 2-year fixed, 95% LTV 5.52%; 3-year fixed, 75% LTV 4.77%; 5-year fixed, 75% LTV 4.78%; 2-year variable, 75% LTV 4.23%; Revert-to rate (SVR) 6.58%
Energy price cap (GB, Direct Debit avg) 2026-07-01..2026-09-30, elec 26.11p/kWh + 57.19p/day, gas 7.33p/kWh + 29.04p/day
Next energy price cap 2026-10-01..2026-12-31 typical £1,723/yr, elec 26.32p/kWh + 54.83p/day, gas 7.97p/kWh + 29.68p/day

RULES in effect 2026-09-10 (→ = scheduled change)
Benefits: Child Benefit - eldest/only child weekly rate: £27.05 a week; Child Benefit - each additional child weekly rate: £17.90 a week; High Income Child Benefit Charge - lower (adjusted net income) threshold: £60,000; High Income Child Benefit Charge - upper threshold (full charge): £80,000; Universal Credit standard allowance - single, under 25: £338.58 a month; Universal Credit standard allowance - single, 25 or over: £424.90 a month; Universal Credit standard allowance - couple, both under 25: £528.34 a month; Universal Credit standard allowance - couple, one or both 25+: £666.97 a month; Universal Credit work allowance - no housing element claimed: £710 a month; Universal Credit work allowance - housing element claimed: £427 a month; Universal Credit taper rate: 55%
Capital Gains Tax: CGT annual exempt amount: £3,000; CGT rate for basic rate taxpayers (most assets): 18%; CGT rate for higher/additional rate taxpayers (most assets): 24%; CGT rate for Business Asset Disposal Relief: 18%
Consumer protection: FSCS deposit protection limit per person per firm: £120,000; FSCS investment protection limit per person per firm: £85,000
Dividends: Dividend allowance: £500; Dividend tax rate (basic rate): 10.75%; Dividend tax rate (higher rate): 35.75%; Dividend tax rate (additional rate): 39.35%
Inheritance Tax: Inheritance Tax nil-rate band: £325,000; Inheritance Tax residence nil-rate band: £175,000
Income Tax: Personal allowance: £12,570 → £12,570 from 2027-04-06 (legislated); Income limit for personal allowance (taper starts): £100,000; Basic rate band upper limit (England, Wales & NI) [England, Wales & NI]: £37,700; Basic rate (England, Wales & NI) [England, Wales & NI]: 20%; Higher rate threshold, gross income (England, Wales & NI) [England, Wales & NI]: £50,270; Higher rate (England, Wales & NI) [England, Wales & NI]: 40%; Additional rate threshold, gross income (England, Wales & NI) [England, Wales & NI]: £125,140; Additional rate (England, Wales & NI) [England, Wales & NI]: 45%; Starter rate (Scotland) [Scotland]: 19%; Basic rate (Scotland) [Scotland]: 20%; Intermediate rate (Scotland) [Scotland]: 21%; Higher rate (Scotland) [Scotland]: 42%; Advanced rate (Scotland) [Scotland]: 45%; Top rate (Scotland) [Scotland]: 48%; Marriage allowance transfer amount: £1,260
ISAs: ISA overall annual subscription limit: £20,000; Lifetime ISA annual contribution limit: £4,000; Lifetime ISA government bonus: 25%; Lifetime ISA — must open/first pay in before age: 40 years; Lifetime ISA — can contribute until age: 50 years; Lifetime ISA unauthorised withdrawal charge: 25%; Junior ISA annual subscription limit: £9,000; Cash ISA annual limit for savers under 65 (post-reform): not yet in effect; £12,000 from 2027-04-06 (announced); Cash ISA annual limit for savers aged 65+ (post-reform): not yet in effect; £20,000 from 2027-04-06 (announced)
National Insurance: Class 1 employee primary threshold: £12,570; Class 1 employee upper earnings limit: £50,270; Class 1 employee main rate (between PT and UEL): 8%; Class 1 employee rate above UEL: 2%; Class 4 (self-employed) lower profits limit: £12,570; Class 4 (self-employed) upper profits limit: £50,270; Class 4 (self-employed) main rate: 6%; Class 4 (self-employed) rate above UPL: 2%
Pensions: Pension annual allowance: £60,000; Tapered annual allowance - threshold income limit: £200,000; Tapered annual allowance - adjusted income limit: £260,000; Tapered annual allowance - minimum (floor): £10,000; Money purchase annual allowance (MPAA): £10,000; Lump sum allowance (LSA): £268,275; Lump sum and death benefit allowance (LSDBA): £1,073,100; Annual allowance carry-forward period: 3 years; Normal minimum pension age: 55 years → 57 years from 2028-04-06 (legislated); Salary sacrifice pension employer/employee NICs relief cap: not yet in effect; £2,000 from 2029-04-06 (legislated); Automatic enrolment earnings trigger: £10,000; Qualifying earnings band - lower limit: £6,240; Qualifying earnings band - upper limit: £50,270; Automatic enrolment minimum employer contribution: 3%; Automatic enrolment minimum total contribution: 8%
Property: SDLT nil-rate threshold (standard residential, single property) [England & NI]: £125,000; SDLT first-time buyer relief nil-rate threshold [England & NI]: £300,000; SDLT first-time buyer relief maximum property price [England & NI]: £500,000; SDLT higher rate surcharge for additional dwellings [England & NI]: 5%; SDLT non-UK resident surcharge [England & NI]: 2%; LBTT nil-rate threshold (standard residential) [Scotland]: £145,000; LBTT first-time buyer relief nil-rate threshold [Scotland]: £175,000; LBTT Additional Dwelling Supplement (ADS) rate [Scotland]: 8%; LTT nil-rate threshold (main residential rates) [Wales]: £225,000; Lifetime ISA maximum property price for first-home withdrawal: £450,000
Regulation: Consumer Duty in-force date for open products and services: 31 July 2023; Consumer Duty in-force date for closed products and services: 31 July 2024
Savings: Personal savings allowance (basic rate): £1,000; Personal savings allowance (higher rate): £500; Personal savings allowance (additional rate): £0; Starting rate for savings band: £5,000; Savings income tax rate (basic rate): 20% → 22% from 2027-04-06 (legislated); Savings income tax rate (higher rate): 40% → 42% from 2027-04-06 (legislated); Savings income tax rate (additional rate): 45% → 47% from 2027-04-06 (legislated)
State Pension: New State Pension - full weekly rate: £241.30 a week; Basic State Pension - full weekly rate (Category A/B): £184.90 a week; State Pension uprating percentage 2026-27 and reason: 4.8%; Qualifying years needed for full new State Pension: 35 years; Minimum qualifying years for any new State Pension: 10 years; State Pension age rise to 67 - transition start date: 6 May 2026; State Pension age rise to 67 - completion date: not yet in effect; 6 March 2028 from 2028-03-06 (legislated); State Pension age rise to 68 - legislated window: not yet in effect; 2044-2046 from 2044-05-01 (legislated)
Student loans: Student loan Plan 1 repayment threshold: £26,900; Student loan Plan 2 repayment threshold: £29,385; Student loan Plan 4 (Scotland) repayment threshold: £33,795; Student loan Plan 5 repayment threshold: £25,000; Postgraduate Loan repayment threshold: £21,000; Student loan repayment rate - Plans 1, 2, 4, 5: 9%; Student loan repayment rate - Postgraduate Loan: 6%

UPCOMING CHANGES
2026-10-01 [legislated] VAT on domestic electricity cut from 5% to 0%: VAT on domestic electricity is 0% instead of 5% for supplies from 1 October 2026 to 31 March 2027. Northern Ireland keeps the 5% reduced rate.
2026-10-28 [announced] Autumn Budget 2026 date confirmed: The next UK Budget is on Wednesday 28 October 2026, with an OBR forecast. Tax and benefit changes may be announced then.
2027-04-06 [announced] Cash ISA reform: lower limit for under-65s, anti-circumvention rules: From 6 April 2027, the Cash ISA limit falls to £12,000 for under-65s (over-65s keep £20,000); the £20,000 overall ISA limit is unchanged. A 22% charge applies to interest on cash held in non-cash ISAs, and transfers from non-cash to cash ISAs stop.
2027-04-06 [legislated] Unused pension funds and death benefits brought into Inheritance Tax: From 6 April 2027, most unused (uncrystallised) pension funds and pension death benefits count toward the deceased's estate for Inheritance Tax. Death-in-service benefits and assets passing to a spouse/civil partner are excluded.
2027-04-06 [legislated] Separate income tax rates for property income from April 2027: From 6 April 2027, property income is taxed at its own rates: 22% basic, 42% higher and 47% additional.
2027-04-06 [legislated] Tax on savings interest rises by 2 points from April 2027: From 6 April 2027, tax on savings interest above your allowances rises to 22% (basic), 42% (higher) and 47% (additional).
2028-04-01 [legislated] New Electric Vehicle Excise Duty (pay-per-mile) from April 2028: From April 2028, electric and plug-in hybrid cars pay a per-mile charge on top of Vehicle Excise Duty: 3p a mile for fully electric cars and 1.5p for plug-in hybrids, rising with CPI.
2028-04-01 [announced] New High Value Council Tax Surcharge on £2m+ homes: Autumn Budget 2025 announced a new annual surcharge, from £2,500 to £7,500, on owners of English homes worth £2 million or more, starting April 2028, collected by councils but retained by central government.
2028-04-06 [legislated] Income tax and National Insurance threshold freeze extended to 2030-31: The personal allowance (£12,570), higher rate threshold (£50,270), additional rate threshold (£125,140) and linked National Insurance thresholds stay frozen until 5 April 2031, three years longer than previously set.
2028-04-06 [legislated] Normal minimum pension age rises from 55 to 57: From 6 April 2028, the earliest age most people can access private/workplace pensions without a tax charge rises from 55 to 57. Uniformed public service schemes and some protected members are excluded.
2029-04-06 [legislated] Cap on National Insurance relief for salary sacrifice pension contributions: From April 2029, only the first £2,000/year of salary-sacrificed pension contributions is exempt from NICs; amounts above that are treated as ordinary earnings and taxed with NICs.
2030-04-06 [legislated] IHT nil-rate band and residence nil-rate band freeze extended to 2030-31: Autumn Budget 2025 extended the freeze on the £325,000 nil-rate band and £175,000 residence nil-rate band (plus its £2m taper start and the £1m 100% agricultural/business property relief allowance) by one further year, to 5 April 2031.
date tbc [announced] Lifetime ISA to be replaced by new First Time Buyer ISA: Government is consulting (responses due 18 Aug 2026) on replacing the LISA with a First Time Buyer ISA that drops the 25% unauthorised-withdrawal penalty; property price cap, contribution limits and bonus rate are not yet decided.

CHANGED IN THE LAST 12 MONTHS
2026-04-06 Two-child limit removed from Universal Credit: The Universal Credit child element two-child limit is abolished from 6 April 2026, so the child element is paid for all qualifying children rather than only the first two, for new and existing claims.
2026-04-06 Crypto ETNs move out of stocks and shares ISAs: From 6 April 2026, new holdings of UK cryptoasset exchange traded notes belong in an innovative finance ISA, not a stocks and shares ISA. Holdings from before that date can stay. Long-term asset funds move the other way, into stocks and shares ISAs.
2026-04-06 FCA targeted support regime for pensions and investments: Since 6 April 2026, authorised firms can offer targeted support: suggestions about pensions and investments made to groups of consumers in similar circumstances, without a personal recommendation.
2026-04-06 Dividend tax rates increased from April 2026: Autumn Budget 2025 raised dividend tax rates: ordinary rate from 8.75% to 10.75% and upper rate from 33.75% to 35.75%, from 6 April 2026; the additional rate stays at 39.35%.
2026-04-06 Automatic enrolment earnings thresholds frozen for 2026-27: The automatic enrolment earnings trigger (£10,000) and qualifying earnings band (£6,240-£50,270) are held at 2025-26 levels for 2026-27 rather than increased.
2025-12-01 FSCS deposit protection limit raised to £120,000: From 1 December 2025, FSCS protects up to £120,000 per person per authorised bank, building society or credit union, up from £85,000.

Dates are ISO. "announced" = not yet law; "legislated" = law, not yet in effect. As of 10 September 2026.