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.

National Insurance Contributions and Statutory Payments Bill (Bill 2 2003/04). House of Commons Library Research Paper 03/93.
National Insurance Contributions and Statutory Payments Bill(Bill 2 2003/04) (200 KB , PDF)
National Insurance Contributions and Statutory Payments Bill (Bill 2 2003/04). House of Commons Library Research Paper 03/93.
National Insurance Contributions and Statutory Payments Bill(Bill 2 2003/04) (200 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.