27/11/2025
Key Changes from the Automn Budget
From April 2026: dividend tax rises by 2 percentage points for basic and higher rates (additional rate unchanged).
10.75% for Basic Rate and 35.75% for Higher Rate respectively from
From April 2027: Property and savings income tax rates:
Basic: 22%
Higher: 42%
Additional: 47%
Finance cost relief for landlords aligns to the new 22% basic rate.
From April 2026: National Minimum Wages increase from £12.21 to £12.71
Income tax thresholds(£12,570) frozen for a further three years beyond 2028 to 2031
From April 2027, the £20,000 ISA annual limit is kept, but £8,000 must be in investment (but over 65s not affected)
Electric vehicle drivers face a 3p per mile tax from 2028/29. 1.5p per mile for hybrid cars. The charge will rise with inflation
