Part 1Income tax, corporation tax and capital gains tax

Income tax charge, rates etc

4Freezing starting rate limit for savings for tax year 2023-24

1

For the tax year 2023-24 the amount specified in section 12(3) of ITA 2007 (the starting rate limit for savings) is “£5,000”.

2

Accordingly, section 21 of that Act (indexation) does not apply in relation to the starting rate limit for savings for that tax year.