Section 9A — Income Tax Act 2007: Overview of sections 10 to 15

Overview of sections 10 to 15 9A The general effect of sections 10 to 15 is outlined in the following table— Type of taxpayer Rates payable on savings income Rates payable on property income Rates payable on most dividend income Rates payable on other income UK resident individual who is neither a Scottish taxpayer nor a Welsh taxpayer Savings rates Property rates Dividend rates Main rates Scottish taxpayer Savings rates Scottish rates Dividend rates Scottish rates Welsh taxpayer Savings rates Welsh property rates Dividend rates Main rates while section 11B is not in force; Welsh rates if that section is in force Non-UK resident individual Savings rates Property rates Dividend rates Default rates Non-individual, except that some trustees in some circumstances are subject instead to the trust rate or the dividend trust rate Savings basic rate Property basic rate Dividend ordinary rate Default basic rate Note: the table does not address the effect of some exceptions referred to in sections 10 to 15.