Direct taxes: Rates and allowances for 2025/26
The new tax year started on 6 April 2025. Direct taxes’ rates and allowances were confirmed in the 2024 Autumn Budget. These are taxes paid directly by the taxpayer to the government.

The Social Security (Contributions) (Amendment) Regulations SI 2018/120 were laid on 1 February, and came into force from 6 April 2018.
Social Security (Contributions) (Amendment) Regulations SI 2018/120 (393 KB , PDF)
The Social Security (Contributions) (Amendment) Regulations SI 2018/120 were laid on 1 February, and came into force from 6 April 2018. The regulations make three changes to National Insurance contributions (NICs):
There has been quite a lot of comment, not about the regulations themselves, but about the policy underpinning the second of these changes – the Government’s decision to introduce a new scheme to support parents’ childcare costs – Tax Free Childcare – and its intention to close employer-supported childcare (ESC) to new applicants from April 2018. This issue is examined at length in, Childcare Vouchers and Tax-Free Childcare – Frequently Asked Questions, Commons Briefing Paper CBP8055, 20 April 2018.
On 13 March the House considered and approved four statutory instruments, including these regulations.[1] On this occasion the Government announced that it would defer the closure of ESC schemes to new applicants for six months, until October 2018.[2]
Notes :
[1] HC Deb 13 March 2018 cc755-823
[2] See also, Employer Supported Childcare Written Statement HCWS616, 29 March 2018
Social Security (Contributions) (Amendment) Regulations SI 2018/120 (393 KB , PDF)
The new tax year started on 6 April 2025. Direct taxes’ rates and allowances were confirmed in the 2024 Autumn Budget. These are taxes paid directly by the taxpayer to the government.
The House of Lords agreed to several amendments to the National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024-25. The consideration of the Lords' amendments in the Commons is scheduled to take place on 19 March.
Find out how National Insurance numbers are issued in Great Britain and what to do if someone doesn’t have one or can’t find it.