Income Tax basic rate band: every value since 1990
The amount of taxable income (income after allowances) taxed at the basic rate, in England, Wales and Northern Ireland. Add the Personal Allowance to get the gross income at which the higher rate starts for most people.
HM Revenue and Customs gives 37 values for this rate, from £20,700 in 1990 to 1991 to £37,700 in 2026 to 2027. Of the 36 year-to-year steps, it stayed the same in 10, went up in 21 and went down in 5. The largest rise from one value to the next was +14.5%, in 1991 to 1992 (from £20,700 to £23,700). The largest fall was -6.9%, in 2013 to 2014, from £34,370 to £32,010. Across the whole series the cash value changed by +82.1%. 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 £32,000. Income Tax receipts were £326.9 billion in 2025 to 2026, according to HMRC.
Top of the basic rate band (taxable income)
| Tax year | Top of the basic rate band (taxable income) (a year) | Change on previous value | CPI inflation that calendar year (ONS, D7G7) |
|---|---|---|---|
| 2026 to 2027 | £37,700 | – | not yet published |
| 2025 to 2026 | £37,700 | – | 3.4% |
| 2024 to 2025 | £37,700 | – | 2.5% |
| 2023 to 2024 | £37,700 | – | 7.3% |
| 2022 to 2023 | £37,700 | – | 9.1% |
| 2021 to 2022 | £37,700 | +0.5% | 2.6% |
| 2020 to 2021 | £37,500 | – | 0.9% |
| 2019 to 2020 | £37,500 | +8.7% | 1.8% |
| 2018 to 2019 | £34,500 | +3.0% | 2.5% |
| 2017 to 2018 | £33,500 | +4.7% | 2.7% |
| 2016 to 2017 | £32,000 | +0.7% | 0.7% |
| 2015 to 2016 | £31,785 | -0.3% | 0.0% |
| 2014 to 2015 | £31,865 | -0.5% | 1.5% |
| 2013 to 2014 | £32,010 | -6.9% | 2.6% |
| 2012 to 2013 | £34,370 | -1.8% | 2.8% |
| 2011 to 2012 | £35,000 | -6.4% | 4.5% |
| 2010 to 2011 | £37,400 | – | 3.3% |
| 2009 to 2010 | £37,400 | +7.5% | 2.2% |
| 2008 to 2009 | £34,800 | +0.6% | 3.6% |
| 2007 to 2008 | £34,600 | +3.9% | 2.3% |
| 2006 to 2007 | £33,300 | +2.8% | 2.3% |
| 2005 to 2006 | £32,400 | +3.2% | 2.1% |
| 2004 to 2005 | £31,400 | +3.0% | 1.3% |
| 2003 to 2004 | £30,500 | +2.0% | 1.4% |
| 2002 to 2003 | £29,900 | +1.7% | 1.3% |
| 2001 to 2002 | £29,400 | +3.5% | 1.2% |
| 2000 to 2001 | £28,400 | +1.4% | 0.8% |
| 1999 to 2000 | £28,000 | +3.3% | 1.3% |
| 1998 to 1999 | £27,100 | +3.8% | 1.6% |
| 1997 to 1998 | £26,100 | +2.4% | 1.8% |
| 1996 to 1997 | £25,500 | +4.9% | 2.4% |
| 1995 to 1996 | £24,300 | +2.5% | 2.6% |
| 1994 to 1995 | £23,700 | – | 2.0% |
| 1993 to 1994 | £23,700 | – | 2.5% |
| 1992 to 1993 | £23,700 | – | 4.2% |
| 1991 to 1992 | £23,700 | +14.5% | 7.5% |
| 1990 to 1991 | £20,700 | 7.0% |
Source: HMRC Table A.2.
CPI: ONS series D7G7, for the calendar year the period starts in. About these tables · CSV
Related pages
- Personal Allowance
- Basic rate of Income Tax
- Income Tax and National Insurance by band
- Income Tax receipts
- Inflation calculator
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