Additional rate threshold: every value since 2010
The taxable income above which the additional rate of Income Tax applies, introduced in April 2010 (England, Wales and Northern Ireland).
HM Revenue and Customs gives 17 values for this rate, from £150,000 in 2010 to 2011 to £125,140 in 2026 to 2027. Of the 16 year-to-year steps, it stayed the same in 15, went up in 0 and went down in 1. The largest fall was -16.6%, in 2023 to 2024, from £150,000 to £125,140. Across the whole series the cash value changed by -16.6%. The value in 2025 to 2026 was the same as the one before; ONS CPI inflation for calendar year 2025 was 3.4%. Ten years before the latest value, in 2016 to 2017, it was £150,000. Income Tax receipts were £326.9 billion in 2025 to 2026, according to HMRC.
Additional rate starts above (taxable income)
| Tax year | Additional rate starts above (taxable income) (a year) | Change on previous value | CPI inflation that calendar year (ONS, D7G7) |
|---|---|---|---|
| 2026 to 2027 | £125,140 | – | not yet published |
| 2025 to 2026 | £125,140 | – | 3.4% |
| 2024 to 2025 | £125,140 | – | 2.5% |
| 2023 to 2024 | £125,140 | -16.6% | 7.3% |
| 2022 to 2023 | £150,000 | – | 9.1% |
| 2021 to 2022 | £150,000 | – | 2.6% |
| 2020 to 2021 | £150,000 | – | 0.9% |
| 2019 to 2020 | £150,000 | – | 1.8% |
| 2018 to 2019 | £150,000 | – | 2.5% |
| 2017 to 2018 | £150,000 | – | 2.7% |
| 2016 to 2017 | £150,000 | – | 0.7% |
| 2015 to 2016 | £150,000 | – | 0.0% |
| 2014 to 2015 | £150,000 | – | 1.5% |
| 2013 to 2014 | £150,000 | – | 2.6% |
| 2012 to 2013 | £150,000 | – | 2.8% |
| 2011 to 2012 | £150,000 | – | 4.5% |
| 2010 to 2011 | £150,000 | 3.3% |
Source: HMRC Table A.2.
CPI: ONS series D7G7, for the calendar year the period starts in. About these tables · CSV
Related pages
Sources and receipts
- Table A.2 Rates of Income Tax, HM Revenue and Customs.
File: Table_a2_-_Income_Tax_-_rates_and_allowances.ods. Read 2026-10-15. SHA-256
31281efc152adf8c0e8ab56f73dcb80282f9542ec83b0289c93cd279dbb7eba2 - Consumer price inflation time series (MM23), Office for National Statistics.
File: mm23.csv. Read 2026-10-15. SHA-256
1b78749ea634755b83064d88f4fc6f7dd177e0c41d8b573c9d8172b8d3fff641