About this data

Source: HMRC, Rates and allowances: Income Tax, National Insurance, VAT and Corporation Tax (historical tables); HM Treasury budget documents; ONS, Consumer Price Index (D7BT)

• For England, Wales and Northern Ireland; before 2017-18, the whole UK. The higher-rate threshold is shown as gross income, including the personal allowance.
• Adjusted for inflation with the Consumer Prices Index, averaged over each tax year, in 2026-27 prices (based on CPI up to September 2026).
• Both thresholds have been frozen since 2021-22, at £12,570 and £50,270. If they had risen with inflation, they would be around £16,050 and £64,200 in 2026-27.

This chart appears in Taxation.