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class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Napoleonic_wars"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.1</span> <span>Napoleonic wars</span> </div> </a> <ul id="toc-Napoleonic_wars-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Peel's_income_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Peel's_income_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2</span> <span>Peel's income tax</span> </div> </a> <ul id="toc-Peel's_income_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-First_World_War" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#First_World_War"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.3</span> <span>First World War</span> </div> </a> <ul id="toc-First_World_War-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Modern_rules" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Modern_rules"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.4</span> <span>Modern rules</span> </div> </a> <ul id="toc-Modern_rules-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Overview" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Overview"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Overview</span> </div> </a> <button aria-controls="toc-Overview-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Overview subsection</span> </button> <ul id="toc-Overview-sublist" class="vector-toc-list"> <li id="toc-Residence_and_domicile" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Residence_and_domicile"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Residence and domicile</span> </div> </a> <ul id="toc-Residence_and_domicile-sublist" class="vector-toc-list"> <li id="toc-Non-domiciled_status" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Non-domiciled_status"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1.1</span> <span>Non-domiciled status</span> </div> </a> <ul id="toc-Non-domiciled_status-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-The_tax_year" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#The_tax_year"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>The tax year</span> </div> </a> <ul id="toc-The_tax_year-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Personal_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Personal_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Personal taxes</span> </div> </a> <button aria-controls="toc-Personal_taxes-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Personal taxes subsection</span> </button> <ul id="toc-Personal_taxes-sublist" class="vector-toc-list"> <li id="toc-Income_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Income_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Income tax</span> </div> </a> <ul id="toc-Income_tax-sublist" class="vector-toc-list"> <li id="toc-England,_Wales_and_Northern_Ireland" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#England,_Wales_and_Northern_Ireland"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.1</span> <span>England, Wales and Northern Ireland</span> </div> </a> <ul id="toc-England,_Wales_and_Northern_Ireland-sublist" class="vector-toc-list"> <li id="toc-Current_rates" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Current_rates"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.1.1</span> <span>Current rates</span> </div> </a> <ul id="toc-Current_rates-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Scotland" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Scotland"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.2</span> <span>Scotland</span> </div> </a> <ul id="toc-Scotland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Exemptions_on_investment" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Exemptions_on_investment"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.3</span> <span>Exemptions on investment</span> </div> </a> <ul id="toc-Exemptions_on_investment-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Exceptions" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Exceptions"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.4</span> <span>Exceptions</span> </div> </a> <ul id="toc-Exceptions-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Inheritance_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Inheritance_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Inheritance tax</span> </div> </a> <ul id="toc-Inheritance_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Council_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Council_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Council Tax</span> </div> </a> <ul id="toc-Council_Tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Sales_taxes_and_duties" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Sales_taxes_and_duties"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Sales taxes and duties</span> </div> </a> <button aria-controls="toc-Sales_taxes_and_duties-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Sales taxes and duties subsection</span> </button> <ul id="toc-Sales_taxes_and_duties-sublist" class="vector-toc-list"> <li id="toc-Value_added_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Value_added_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Value added tax</span> </div> </a> <ul id="toc-Value_added_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Excise_duties" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Excise_duties"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Excise duties</span> </div> </a> <ul id="toc-Excise_duties-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Stamp_duty" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Stamp_duty"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>Stamp duty</span> </div> </a> <ul id="toc-Stamp_duty-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Motoring_taxation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Motoring_taxation"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.4</span> <span>Motoring taxation</span> </div> </a> <ul id="toc-Motoring_taxation-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Business_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Business_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Business taxes</span> </div> </a> <button aria-controls="toc-Business_taxes-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Business taxes subsection</span> </button> <ul id="toc-Business_taxes-sublist" class="vector-toc-list"> <li id="toc-Corporate_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Corporate_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.1</span> <span>Corporate Tax</span> </div> </a> <ul id="toc-Corporate_Tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Business_rates" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Business_rates"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2</span> <span>Business rates</span> </div> </a> <ul id="toc-Business_rates-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Plastic_packaging_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Plastic_packaging_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.3</span> <span>Plastic packaging tax</span> </div> </a> <ul id="toc-Plastic_packaging_tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Business_and_personal_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Business_and_personal_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Business and personal taxes</span> </div> </a> <button aria-controls="toc-Business_and_personal_taxes-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Business and personal taxes subsection</span> </button> <ul id="toc-Business_and_personal_taxes-sublist" class="vector-toc-list"> <li id="toc-National_Insurance_contributions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#National_Insurance_contributions"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>National Insurance contributions</span> </div> </a> <ul id="toc-National_Insurance_contributions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Health_and_social_care_levy" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Health_and_social_care_levy"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2</span> <span>Health and social care levy</span> </div> </a> <ul id="toc-Health_and_social_care_levy-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Capital_gains_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Capital_gains_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3</span> <span>Capital gains tax</span> </div> </a> <ul id="toc-Capital_gains_tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Tax_gap" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Tax_gap"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Tax gap</span> </div> </a> <ul id="toc-Tax_gap-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>See also</span> </div> </a> <button aria-controls="toc-See_also-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle See also subsection</span> </button> <ul id="toc-See_also-sublist" class="vector-toc-list"> <li id="toc-UK-related" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#UK-related"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.1</span> <span>UK-related</span> </div> </a> <ul id="toc-UK-related-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Local_taxation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Local_taxation"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.2</span> <span>Local taxation</span> </div> </a> <ul id="toc-Local_taxation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-General_category" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#General_category"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.3</span> <span>General category</span> </div> </a> <ul id="toc-General_category-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>References</span> </div> </a> <button aria-controls="toc-References-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle References subsection</span> </button> <ul id="toc-References-sublist" class="vector-toc-list"> <li id="toc-Citations" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Citations"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.1</span> <span>Citations</span> </div> </a> <ul id="toc-Citations-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sources" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Sources"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.2</span> <span>Sources</span> </div> </a> <ul id="toc-Sources-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Taxation in the United Kingdom</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. 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class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D1%8A%D1%87%D0%BD%D0%BE_%D0%BE%D0%B1%D0%BB%D0%B0%D0%B3%D0%B0%D0%BD%D0%B5_%D0%B2%D1%8A%D0%B2_%D0%92%D0%B5%D0%BB%D0%B8%D0%BA%D0%BE%D0%B1%D1%80%D0%B8%D1%82%D0%B0%D0%BD%D0%B8%D1%8F" title="Данъчно облагане във Великобритания – Bulgarian" lang="bg" hreflang="bg" data-title="Данъчно облагане във Великобритания" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Einkommensteuer_(Vereinigtes_K%C3%B6nigreich)" title="Einkommensteuer (Vereinigtes Königreich) – German" lang="de" hreflang="de" data-title="Einkommensteuer (Vereinigtes Königreich)" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%AF%E0%A5%82%E0%A4%A8%E0%A4%BE%E0%A4%87%E0%A4%9F%E0%A5%87%E0%A4%A1_%E0%A4%95%E0%A4%BF%E0%A4%82%E0%A4%97%E0%A4%A1%E0%A4%AE_%E0%A4%AE%E0%A5%87%E0%A4%82_%E0%A4%95%E0%A4%B0%E0%A4%BE%E0%A4%A7%E0%A4%BE%E0%A4%A8" title="यूनाइटेड किंगडम में कराधान – Hindi" lang="hi" hreflang="hi" data-title="यूनाइटेड किंगडम में कराधान" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Imposte_del_Regno_Unito" title="Imposte del Regno Unito – Italian" lang="it" hreflang="it" data-title="Imposte del Regno Unito" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link 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Kingdom</a></span></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:Coat_of_arms_of_the_United_Kingdom_(2022,_lesser_arms).svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/150px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png" decoding="async" width="150" height="132" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/225px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/300px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png 2x" data-file-width="1552" data-file-height="1366" /></a></span></td></tr><tr><th class="sidebar-heading"> UK Government Departments</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/HM_Treasury" title="HM Treasury">HM Treasury</a></li> <li><a href="/wiki/HM_Revenue_and_Customs" title="HM Revenue and Customs">HM Revenue and Customs</a></li></ul></td> </tr><tr><th class="sidebar-heading"> UK Government</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Value-added_tax_in_the_United_Kingdom" title="Value-added tax in the United Kingdom">VAT</a></li> <li><a class="mw-selflink-fragment" href="#Income_tax">Income tax</a> <ul><li><a href="/wiki/Pay-as-you-earn_tax" title="Pay-as-you-earn tax">PAYE</a></li></ul></li> <li><a href="/wiki/National_Insurance" title="National Insurance">National Insurance</a></li> <li><a href="/wiki/Health_and_Social_Care_Levy" title="Health and Social Care Levy">Health and Social Care Levy</a> (<i>proposal abolished</i>)</li> <li><a href="/wiki/United_Kingdom_corporation_tax" title="United Kingdom corporation tax">Corporation tax</a></li> <li><a href="/wiki/Capital_gains_tax_in_the_United_Kingdom" title="Capital gains tax in the United Kingdom">Capital gains tax</a></li> <li><a href="/wiki/Motoring_taxation_in_the_United_Kingdom" title="Motoring taxation in the United Kingdom">Motoring taxes</a></li> <li><a href="/wiki/Inheritance_Tax_(United_Kingdom)" class="mw-redirect" title="Inheritance Tax (United Kingdom)">Inheritance tax</a></li> <li><a href="/wiki/Stamp_duty_in_the_United_Kingdom" title="Stamp duty in the United Kingdom">Stamp Duty</a></li> <li><a href="/wiki/Stamp_Duty_Reserve_Tax" class="mw-redirect" title="Stamp Duty Reserve Tax">Stamp Duty Reserve Tax</a></li> <li><a href="/wiki/Stamp_Duty_Land_Tax" class="mw-redirect" title="Stamp Duty Land Tax">Stamp Duty Land Tax</a></li> <li><a href="/wiki/Annual_Tax_on_Enveloped_Dwellings" title="Annual Tax on Enveloped Dwellings">Annual Tax on Enveloped Dwellings</a></li> <li><a href="/wiki/Insurance_Premium_Tax_(United_Kingdom)" title="Insurance Premium Tax (United Kingdom)">Insurance Premium Tax</a></li> <li><a href="/wiki/Air_Passenger_Duty" title="Air Passenger Duty">Air Passenger Duty</a></li> <li><a href="/wiki/Petroleum_Revenue_Tax" title="Petroleum Revenue Tax">Petroleum Revenue Tax</a></li> <li><a href="/wiki/Aggregates_Levy" title="Aggregates Levy">Aggregates Levy</a></li> <li><a href="/wiki/Excise#United_Kingdom" title="Excise">Various alcohol- and gambling-related duties</a></li> <li><a href="/wiki/Bingo_Duty" title="Bingo Duty">Bingo Duty</a></li> <li><a href="/wiki/Climate_Change_Levy" title="Climate Change Levy">Climate Change Levy</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill tax</a></li> <li><a href="/wiki/Machine_Games_Duty" title="Machine Games Duty">Machine Games Duty</a></li> <li><a href="/wiki/Tobacco_Duty" title="Tobacco Duty">Tobacco Duty</a></li> <li><a href="/wiki/Vehicle_Excise_Duty" title="Vehicle Excise Duty">Vehicle Excise Duty</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Scottish Government</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Revenue_Scotland" title="Revenue Scotland">Revenue Scotland</a></li> <li><a href="/wiki/Scottish_income_tax" class="mw-redirect" title="Scottish income tax">Scottish income tax</a></li> <li><a href="/wiki/Land_and_Buildings_Transaction_Tax" title="Land and Buildings Transaction Tax">Land and Buildings Transaction Tax</a></li> <li><a href="/wiki/Scottish_Landfill_Tax" title="Scottish Landfill Tax">Scottish Landfill Tax</a></li> <li><a href="/wiki/Air_Departure_Tax" title="Air Departure Tax">Air Departure Tax</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Welsh Government</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Taxation_in_Wales" title="Taxation in Wales">Taxation in Wales</a></li> <li><a href="/wiki/Welsh_Revenue_Authority" title="Welsh Revenue Authority">Welsh Revenue Authority</a></li> <li><a href="/wiki/Welsh_Rates_of_Income_Tax" title="Welsh Rates of Income Tax">Welsh Rates of Income Tax</a></li> <li><a href="/wiki/Land_Transaction_Tax" title="Land Transaction Tax">Land Transaction Tax</a></li> <li><a href="/wiki/Landfill_Disposals_Tax" title="Landfill Disposals Tax">Landfill Disposals Tax</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Local Government</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Council_Tax" title="Council Tax">Council Tax</a></li> <li><a href="/wiki/Domestic_rates_in_Northern_Ireland" title="Domestic rates in Northern Ireland">Domestic rates in Northern Ireland</a></li> <li><a href="/wiki/Business_rates_in_England" title="Business rates in England">Business rates in England</a></li> <li><a href="/wiki/Business_rates_in_Wales" title="Business rates in Wales">Business rates in Wales</a></li> <li><a href="/wiki/Business_rates_in_Scotland" title="Business rates in Scotland">Business rates in Scotland</a></li> <li><a href="/wiki/Business_rates_in_Northern_Ireland" title="Business rates in Northern 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href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><table class="sidebar sidebar-collapse nomobile vcard hlist" style="width:20em;"><tbody><tr><td class="sidebar-pretitle">This article is part of <a href="/wiki/Category:Politics_of_the_United_Kingdom" title="Category:Politics of the United Kingdom">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Politics_of_the_United_Kingdom" title="Politics of the United Kingdom">Politics of the United Kingdom</a></th></tr><tr><td class="sidebar-image"><span class="notpageimage" typeof="mw:File"><a href="/wiki/File:Coat_of_arms_of_the_United_Kingdom_(2022,_lesser_arms).svg" class="mw-file-description"><img alt="Lesser arms of the United Kingdom" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/135px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png" decoding="async" width="135" height="119" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/203px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/270px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png 2x" data-file-width="1552" data-file-height="1366" /></a></span></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:left; background:lavender;;color: var(--color-base)"><a href="/wiki/Constitution_of_the_United_Kingdom" title="Constitution of the United Kingdom">Constitution</a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:centre"> <ul><li><a href="/wiki/Magna_Carta" title="Magna Carta">Magna Carta</a></li> <li><a href="/wiki/Bill_of_Rights_1689" title="Bill of Rights 1689">Bill of Rights</a></li> <li><a href="/wiki/Treaty_of_Union" title="Treaty of Union">Treaty of Union</a> <small>(<a href="/wiki/Acts_of_Union_1707" title="Acts of Union 1707">Acts of Union</a>)</small></li> <li><a href="/wiki/Parliamentary_sovereignty_in_the_United_Kingdom" title="Parliamentary sovereignty in the United Kingdom">Parliamentary sovereignty</a></li> <li><a href="/wiki/Rule_of_law_in_the_United_Kingdom" title="Rule of law in the United Kingdom">Rule of law</a></li> <li><a href="/wiki/Separation_of_powers_in_the_United_Kingdom" title="Separation of powers in the United Kingdom">Separation of powers</a></li> <li><a href="/wiki/Constitution_of_the_United_Kingdom#Principles" title="Constitution of the United Kingdom">Other constitutional principles</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:left; background:lavender;;color: var(--color-base)"><a href="/wiki/Monarchy_of_the_United_Kingdom" title="Monarchy of the United Kingdom">The Crown</a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:centre"><span typeof="mw:File"><a href="/wiki/File:Coat_of_arms_of_the_United_Kingdom_(2022,_variant_2).svg" class="mw-file-description"><img alt="Royal coat of arms of the United Kingdom" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Coat_of_arms_of_the_United_Kingdom_%282022%2C_variant_2%29.svg/45px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_variant_2%29.svg.png" decoding="async" width="45" height="42" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Coat_of_arms_of_the_United_Kingdom_%282022%2C_variant_2%29.svg/68px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_variant_2%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Coat_of_arms_of_the_United_Kingdom_%282022%2C_variant_2%29.svg/90px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_variant_2%29.svg.png 2x" data-file-width="512" data-file-height="479" /></a></span> <ul><li><b><a href="/wiki/Monarchy_of_the_United_Kingdom" title="Monarchy of the United Kingdom">The Monarch</a></b> (<a href="/wiki/List_of_British_monarchs" title="List of British monarchs">list</a>)</li></ul> <p><a href="/wiki/King_Charles_III" class="mw-redirect" title="King Charles III">King Charles III</a> </p><p><span typeof="mw:File"><a href="/wiki/File:Prince_of_Wales%27s_feathers_Badge.svg" class="mw-file-description"><img alt="Prince of Wales's feathers" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7a/Prince_of_Wales%27s_feathers_Badge.svg/30px-Prince_of_Wales%27s_feathers_Badge.svg.png" decoding="async" width="30" height="34" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7a/Prince_of_Wales%27s_feathers_Badge.svg/45px-Prince_of_Wales%27s_feathers_Badge.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7a/Prince_of_Wales%27s_feathers_Badge.svg/60px-Prince_of_Wales%27s_feathers_Badge.svg.png 2x" data-file-width="339" data-file-height="383" /></a></span> </p> <ul><li><b><a href="/wiki/Succession_to_the_British_throne" title="Succession to the British throne">Heir apparent</a></b></li></ul> <p><a href="/wiki/William,_Prince_of_Wales" title="William, Prince of Wales">William, Prince of Wales</a> </p> <hr /> <ul><li><a href="/wiki/British_royal_family" title="British royal family">Royal family</a></li> <li><a href="/wiki/Succession_to_the_British_throne" title="Succession to the British throne">Succession</a></li> <li><a href="/wiki/Royal_prerogative_in_the_United_Kingdom" title="Royal prerogative in the United Kingdom">Prerogative</a></li> <li><a href="/wiki/Counsellor_of_State" title="Counsellor of State">Counsellors of State</a></li> <li><a href="/wiki/Republicanism_in_the_United_Kingdom" title="Republicanism in the United Kingdom">Republicanism in the United Kingdom</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:left; background:lavender;;color: var(--color-base)"><a href="/wiki/Executive_(government)" title="Executive (government)">Executive</a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:centre"> <ul><li><b><a href="/wiki/Privy_Council_(United_Kingdom)" title="Privy Council (United Kingdom)">Privy Council</a></b></li></ul> <p><span typeof="mw:File"><a href="/wiki/File:Royal_arms_of_the_United_Kingdom_(2022,_Crown_%26_Garter).svg" class="mw-file-description"><img alt="Royal coat of arms of the United Kingdom" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Royal_arms_of_the_United_Kingdom_%282022%2C_Crown_%26_Garter%29.svg/20px-Royal_arms_of_the_United_Kingdom_%282022%2C_Crown_%26_Garter%29.svg.png" decoding="async" width="20" height="37" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Royal_arms_of_the_United_Kingdom_%282022%2C_Crown_%26_Garter%29.svg/30px-Royal_arms_of_the_United_Kingdom_%282022%2C_Crown_%26_Garter%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Royal_arms_of_the_United_Kingdom_%282022%2C_Crown_%26_Garter%29.svg/40px-Royal_arms_of_the_United_Kingdom_%282022%2C_Crown_%26_Garter%29.svg.png 2x" data-file-width="620" data-file-height="1147" /></a></span> </p><p><a href="/wiki/Charles_III" title="Charles III">Charles III</a><br /><b>(<a href="/wiki/King-in-Council" title="King-in-Council">King-in-Council</a>)</b> </p> <hr /> <ul><li><b><a href="/wiki/Government_of_the_United_Kingdom" title="Government of the United Kingdom">HM Government</a></b></li></ul> <p><span typeof="mw:File"><a href="/wiki/File:Coat_of_arms_of_the_United_Kingdom_(2022,_lesser_arms).svg" class="mw-file-description"><img alt="Royal coat of arms of the United Kingdom" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/30px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png" decoding="async" width="30" height="26" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/45px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/60px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png 2x" data-file-width="1552" data-file-height="1366" /></a></span> </p> <ul><li><b><a href="/wiki/Cabinet_of_the_United_Kingdom" title="Cabinet of the United Kingdom">Cabinet</a></b> (<a href="/wiki/List_of_British_governments" title="List of British governments">list</a>)<br /></li></ul> <p><a href="/wiki/Starmer_ministry" title="Starmer ministry">Starmer ministry</a> (<a href="/wiki/Labour_Party_(UK)" title="Labour Party (UK)">L</a>)<br /> </p> <ul><li><b><a href="/wiki/Prime_Minister_of_the_United_Kingdom" title="Prime Minister of the United Kingdom">Prime Minister</a></b> (<a href="/wiki/List_of_prime_ministers_of_the_United_Kingdom" title="List of prime ministers of the United Kingdom">list</a>)<br /></li></ul> <p><a href="/wiki/Keir_Starmer" title="Keir Starmer">Keir Starmer</a> (<a href="/wiki/Labour_Party_(UK)" title="Labour Party (UK)">L</a>)<br /> </p> <ul><li><b><a href="/wiki/Deputy_Prime_Minister_of_the_United_Kingdom" title="Deputy Prime Minister of the United Kingdom">Deputy Prime Minister</a></b><br /></li></ul> <p><a href="/wiki/Angela_Rayner" title="Angela Rayner">Angela Rayner</a> (<a href="/wiki/Labour_Party_(UK)" title="Labour Party (UK)">L</a>)<br /> </p> <hr /> <ul><li><a href="/wiki/Departments_of_the_Government_of_the_United_Kingdom" title="Departments of the Government of the United Kingdom">Departments</a></li> <li><a href="/wiki/List_of_government_ministers_of_the_United_Kingdom" title="List of government ministers of the United Kingdom">Ministers</a></li> <li><a href="/wiki/Executive_agency" title="Executive agency">Agencies</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:left; background:lavender;;color: var(--color-base)"><a href="/wiki/Legislatures_of_the_United_Kingdom" title="Legislatures of the United Kingdom">Legislature</a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:centre"> <ul><li><b><a href="/wiki/Parliament_of_the_United_Kingdom" title="Parliament of the United Kingdom">UK Parliament</a></b></li></ul> <p>(<a href="/wiki/King-in-Parliament" title="King-in-Parliament">King-in-Parliament</a>)<br /> <span typeof="mw:File"><a href="/wiki/File:Crowned_Portcullis.svg" class="mw-file-description"><img alt="Crowned portcullis" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/af/Crowned_Portcullis.svg/50px-Crowned_Portcullis.svg.png" decoding="async" width="50" height="60" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/af/Crowned_Portcullis.svg/75px-Crowned_Portcullis.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/af/Crowned_Portcullis.svg/100px-Crowned_Portcullis.svg.png 2x" data-file-width="460" data-file-height="550" /></a></span> </p> <hr /> <ul><li><b><a href="/wiki/Monarchy_of_the_United_Kingdom" title="Monarchy of the United Kingdom">King</a></b></li></ul> <p><a href="/wiki/Charles_III" title="Charles III">Charles III</a> </p> <hr /> <ul><li><b><a href="/wiki/House_of_Lords" title="House of Lords">House of Lords</a></b></li></ul> <p><span typeof="mw:File"><a href="/wiki/File:House_of_Lords_composition.svg" class="mw-file-description"><img alt="Composition diagram of the House of Lords" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/90/House_of_Lords_composition.svg/100px-House_of_Lords_composition.svg.png" decoding="async" width="100" height="55" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/90/House_of_Lords_composition.svg/150px-House_of_Lords_composition.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/90/House_of_Lords_composition.svg/200px-House_of_Lords_composition.svg.png 2x" data-file-width="360" data-file-height="199" /></a></span> </p> <ul><li><b><a href="/wiki/Lord_Speaker" title="Lord Speaker">Lord Speaker</a></b><br /><a href="/wiki/John_McFall,_Baron_McFall_of_Alcluith" title="John McFall, Baron McFall of Alcluith">The Lord McFall of Alcluith</a></li></ul> <hr /> <ul><li><b><a href="/wiki/House_of_Commons_of_the_United_Kingdom" title="House of Commons of the United Kingdom">House of Commons</a></b></li></ul> <p><span typeof="mw:File"><a href="/wiki/File:House_of_Commons_UK.svg" class="mw-file-description"><img alt="Composition diagram of the House of Commons" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6a/House_of_Commons_UK.svg/100px-House_of_Commons_UK.svg.png" decoding="async" width="100" height="46" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6a/House_of_Commons_UK.svg/150px-House_of_Commons_UK.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6a/House_of_Commons_UK.svg/200px-House_of_Commons_UK.svg.png 2x" data-file-width="360" data-file-height="164" /></a></span> </p> <ul><li><b><a href="/wiki/Speaker_of_the_House_of_Commons_(United_Kingdom)" title="Speaker of the House of Commons (United Kingdom)">Speaker</a></b><br /><a href="/wiki/Lindsay_Hoyle" title="Lindsay Hoyle">Sir Lindsay Hoyle</a></li></ul> <ul><li><b><a href="/wiki/Leader_of_the_Opposition_(United_Kingdom)" title="Leader of the Opposition (United Kingdom)">Leader of the Opposition</a></b><br /><a href="/wiki/Kemi_Badenoch" title="Kemi Badenoch">Kemi Badenoch</a> (<a href="/wiki/Conservative_Party_(UK)" title="Conservative Party (UK)">C</a>)<br /></li></ul> <hr /> <ul><li><a href="/wiki/List_of_MPs_elected_in_the_2024_United_Kingdom_general_election" title="List of MPs elected in the 2024 United Kingdom general election">59th Parliament</a></li> <li><a href="/wiki/His_Majesty%27s_Most_Loyal_Opposition" title="His Majesty's Most Loyal Opposition">Opposition</a></li> <li><a href="/wiki/Member_of_Parliament_(United_Kingdom)" title="Member of Parliament (United Kingdom)">MPs</a> <ul><li><a href="/wiki/List_of_MPs_elected_in_the_2024_United_Kingdom_general_election" title="List of MPs elected in the 2024 United Kingdom general election">List of MPs</a></li></ul></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:left; background:lavender;;color: var(--color-base)"><a href="/wiki/Judiciaries_of_the_United_Kingdom" title="Judiciaries of the United Kingdom">Judiciary</a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:centre"><a href="/wiki/Charles_III" title="Charles III">Charles III</a><br /><b>(<a href="/wiki/Court_of_King%27s_Bench_(England)" title="Court of King's Bench (England)">King-on-the-Bench</a>)</b> <hr /> <ul><li><b><a href="/wiki/Supreme_Court_of_the_United_Kingdom" title="Supreme Court of the United Kingdom">Supreme Court</a></b></li></ul> <p><span typeof="mw:File"><a href="/wiki/File:Badge_of_the_Supreme_Court_of_the_United_Kingdom.svg" class="mw-file-description"><img alt="Badge of the Supreme Court of the United Kingdom" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c0/Badge_of_the_Supreme_Court_of_the_United_Kingdom.svg/30px-Badge_of_the_Supreme_Court_of_the_United_Kingdom.svg.png" decoding="async" width="30" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c0/Badge_of_the_Supreme_Court_of_the_United_Kingdom.svg/45px-Badge_of_the_Supreme_Court_of_the_United_Kingdom.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c0/Badge_of_the_Supreme_Court_of_the_United_Kingdom.svg/60px-Badge_of_the_Supreme_Court_of_the_United_Kingdom.svg.png 2x" data-file-width="512" data-file-height="691" /></a></span> </p> <ul><li><b><a href="/wiki/President_of_the_Supreme_Court_of_the_United_Kingdom" title="President of the Supreme Court of the United Kingdom">President</a></b></li></ul> <p><a href="/wiki/Robert_Reed,_Baron_Reed_of_Allermuir" title="Robert Reed, Baron Reed of Allermuir">The Lord Reed</a> </p> <ul><li><b><a href="/wiki/Deputy_President_of_the_Supreme_Court_of_the_United_Kingdom" title="Deputy President of the Supreme Court of the United Kingdom">Deputy President</a></b></li></ul> <p><a href="/wiki/Patrick_Hodge,_Lord_Hodge" title="Patrick Hodge, Lord Hodge">The Lord Hodge</a> </p> <ul><li><b><a href="/wiki/Justice_of_the_Supreme_Court_of_the_United_Kingdom" title="Justice of the Supreme Court of the United Kingdom">Justices of the Supreme Court</a></b></li></ul> <hr /> <ul><li><a href="/wiki/Judiciaries_of_the_United_Kingdom" title="Judiciaries of the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Courts_of_England_and_Wales" title="Courts of England and Wales">England and Wales</a></li> <li><a href="/wiki/Courts_of_Scotland" title="Courts of Scotland">Scotland</a></li> <li><a href="/wiki/Courts_of_Northern_Ireland" title="Courts of Northern Ireland">Northern Ireland</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:left; background:lavender;;color: var(--color-base)"><a href="/wiki/Bank_of_England" title="Bank of England">Bank of England</a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:centre"> <ul><li><b><a href="/wiki/Governor_of_the_Bank_of_England" title="Governor of the Bank of England">Governor</a></b></li></ul> <p><a href="/wiki/Andrew_Bailey_(banker)" title="Andrew Bailey (banker)">Andrew Bailey</a> </p> <ul><li><b><a href="/wiki/Deputy_Governor_of_the_Bank_of_England" title="Deputy Governor of the Bank of England">Deputy governors</a></b></li></ul> <p><a href="/wiki/Monetary_Policy_Committee_(United_Kingdom)" title="Monetary Policy Committee (United Kingdom)">Monetary Policy Committee</a> </p> <hr /> <ul><li><a href="/wiki/List_of_British_currencies" title="List of British currencies">Currencies</a></li> <li><a href="/wiki/Banknotes_of_the_pound_sterling" title="Banknotes of the pound sterling">Banknotes</a></li> <li><a href="/wiki/Coins_of_the_pound_sterling" title="Coins of the pound sterling">Coins</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:left; background:lavender;;color: var(--color-base)"><a href="/wiki/Elections_in_the_United_Kingdom" title="Elections in the United Kingdom">Elections</a> and <a href="/wiki/Referendums_in_the_United_Kingdom" title="Referendums in the United Kingdom">referendums</a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:centre"> <ul><li><a href="/wiki/Constituencies_of_the_Parliament_of_the_United_Kingdom" title="Constituencies of the Parliament of the United Kingdom">UK Parliament constituencies</a> (<a href="/wiki/2023_Periodic_Review_of_Westminster_constituencies" class="mw-redirect" title="2023 Periodic Review of Westminster constituencies">2023 Periodic Review of Westminster constituencies</a>)</li> <li><a href="/wiki/List_of_political_parties_in_the_United_Kingdom" title="List of political parties in the United Kingdom">Political parties</a></li> <li><a href="/wiki/Political_Parties,_Elections_and_Referendums_Act_2000" title="Political Parties, Elections and Referendums Act 2000">Political Parties, Elections and Referendums Act 2000</a></li> <li><a href="/wiki/Dissolution_and_Calling_of_Parliament_Act_2022" title="Dissolution and Calling of Parliament Act 2022">Dissolution and Calling of Parliament Act 2022</a></li> <li><a href="/wiki/Scottish_Parliament_constituencies_and_electoral_regions" title="Scottish Parliament constituencies and electoral regions">Scottish Parliament constituencies and electoral regions</a></li> <li><a href="/wiki/Senedd_constituencies_and_electoral_regions" title="Senedd constituencies and electoral regions">Senedd constituencies and electoral regions</a></li></ul> <p><br /> </p> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b><a href="/wiki/List_of_United_Kingdom_general_elections" title="List of United Kingdom general elections">UK general elections</a></b></div> <hr /> <div class="hlist"><ul><li><a href="/wiki/First_Parliament_of_the_United_Kingdom" title="First Parliament of the United Kingdom">1801 co-option</a></li><li><a href="/wiki/1802_United_Kingdom_general_election" title="1802 United Kingdom general election">1802</a></li><li><a href="/wiki/1806_United_Kingdom_general_election" title="1806 United Kingdom general election">1806</a></li><li><a href="/wiki/1807_United_Kingdom_general_election" title="1807 United Kingdom general election">1807</a></li><li><a href="/wiki/1812_United_Kingdom_general_election" title="1812 United Kingdom general election">1812</a></li><li><a href="/wiki/1818_United_Kingdom_general_election" title="1818 United Kingdom general election">1818</a></li><li><a href="/wiki/1820_United_Kingdom_general_election" title="1820 United Kingdom general election">1820</a></li><li><a href="/wiki/1826_United_Kingdom_general_election" title="1826 United Kingdom general election">1826</a></li><li><a href="/wiki/1830_United_Kingdom_general_election" title="1830 United Kingdom general election">1830</a></li><li><a href="/wiki/1831_United_Kingdom_general_election" title="1831 United Kingdom general election">1831</a></li><li><a href="/wiki/1832_United_Kingdom_general_election" title="1832 United Kingdom general election">1832–33</a></li><li><a href="/wiki/1835_United_Kingdom_general_election" title="1835 United Kingdom general election">1835</a></li><li><a href="/wiki/1837_United_Kingdom_general_election" title="1837 United Kingdom general election">1837</a></li><li><a href="/wiki/1841_United_Kingdom_general_election" title="1841 United Kingdom general election">1841</a></li><li><a href="/wiki/1847_United_Kingdom_general_election" title="1847 United Kingdom general election">1847</a></li><li><a href="/wiki/1852_United_Kingdom_general_election" title="1852 United Kingdom general election">1852</a></li><li><a href="/wiki/1857_United_Kingdom_general_election" title="1857 United Kingdom general election">1857</a></li><li><a href="/wiki/1859_United_Kingdom_general_election" title="1859 United Kingdom general election">1859</a></li><li><a href="/wiki/1865_United_Kingdom_general_election" title="1865 United Kingdom general election">1865</a></li><li><a href="/wiki/1868_United_Kingdom_general_election" title="1868 United Kingdom general election">1868</a></li><li><a href="/wiki/1874_United_Kingdom_general_election" title="1874 United Kingdom general election">1874</a></li><li><a href="/wiki/1880_United_Kingdom_general_election" title="1880 United Kingdom general election">1880</a></li><li><a href="/wiki/1885_United_Kingdom_general_election" title="1885 United Kingdom general election">1885</a></li><li><a href="/wiki/1886_United_Kingdom_general_election" title="1886 United Kingdom general election">1886</a></li><li><a href="/wiki/1892_United_Kingdom_general_election" title="1892 United Kingdom general election">1892</a></li><li><a href="/wiki/1895_United_Kingdom_general_election" title="1895 United Kingdom general election">1895</a></li><li><a href="/wiki/1900_United_Kingdom_general_election" title="1900 United Kingdom general election">1900</a></li><li><a href="/wiki/1906_United_Kingdom_general_election" title="1906 United Kingdom general election">1906</a></li><li><a href="/wiki/January_1910_United_Kingdom_general_election" title="January 1910 United Kingdom general election">1910 (Jan–Feb)</a></li><li><a href="/wiki/December_1910_United_Kingdom_general_election" title="December 1910 United Kingdom general election">1910 (Dec)</a></li><li><a href="/wiki/1918_United_Kingdom_general_election" title="1918 United Kingdom general election">1918</a></li><li><a href="/wiki/1922_United_Kingdom_general_election" title="1922 United Kingdom general election">1922</a></li><li><a href="/wiki/1923_United_Kingdom_general_election" title="1923 United Kingdom general election">1923</a></li><li><a href="/wiki/1924_United_Kingdom_general_election" title="1924 United Kingdom general election">1924</a></li><li><a href="/wiki/1929_United_Kingdom_general_election" title="1929 United Kingdom general election">1929</a></li><li><a href="/wiki/1931_United_Kingdom_general_election" title="1931 United Kingdom general election">1931</a></li><li><a href="/wiki/1935_United_Kingdom_general_election" title="1935 United Kingdom general election">1935</a></li><li><a href="/wiki/1945_United_Kingdom_general_election" title="1945 United Kingdom general election">1945</a></li><li><a href="/wiki/1950_United_Kingdom_general_election" title="1950 United Kingdom general election">1950</a></li><li><a href="/wiki/1951_United_Kingdom_general_election" title="1951 United Kingdom general election">1951</a></li><li><a href="/wiki/1955_United_Kingdom_general_election" title="1955 United Kingdom general election">1955</a></li><li><a href="/wiki/1959_United_Kingdom_general_election" title="1959 United Kingdom general election">1959</a></li><li><a href="/wiki/1964_United_Kingdom_general_election" title="1964 United Kingdom general election">1964</a></li><li><a href="/wiki/1966_United_Kingdom_general_election" title="1966 United Kingdom general election">1966</a></li><li><a href="/wiki/1970_United_Kingdom_general_election" title="1970 United Kingdom general election">1970</a></li><li><a href="/wiki/February_1974_United_Kingdom_general_election" title="February 1974 United Kingdom general election">1974 (Feb)</a></li><li><a href="/wiki/October_1974_United_Kingdom_general_election" title="October 1974 United Kingdom general election">1974 (Oct)</a></li><li><a href="/wiki/1979_United_Kingdom_general_election" title="1979 United Kingdom general election">1979</a></li><li><a href="/wiki/1983_United_Kingdom_general_election" title="1983 United Kingdom general election">1983</a></li><li><a href="/wiki/1987_United_Kingdom_general_election" title="1987 United Kingdom general election">1987</a></li><li><a href="/wiki/1992_United_Kingdom_general_election" title="1992 United Kingdom general election">1992</a></li><li><a href="/wiki/1997_United_Kingdom_general_election" title="1997 United Kingdom general election">1997</a></li><li><a href="/wiki/2001_United_Kingdom_general_election" title="2001 United Kingdom general election">2001</a></li><li><a href="/wiki/2005_United_Kingdom_general_election" title="2005 United Kingdom general election">2005</a></li><li><a href="/wiki/2010_United_Kingdom_general_election" title="2010 United Kingdom general election">2010</a></li><li><a href="/wiki/2015_United_Kingdom_general_election" title="2015 United Kingdom general election">2015</a></li><li><a href="/wiki/2017_United_Kingdom_general_election" title="2017 United Kingdom general election">2017</a></li><li><a href="/wiki/2019_United_Kingdom_general_election" title="2019 United Kingdom general election">2019</a></li><li><a href="/wiki/2024_United_Kingdom_general_election" title="2024 United Kingdom general election">2024</a></li></ul></div> <p><br /> </p> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b>Endorsements</b></div> <div class="hlist"><ul><li><a href="/wiki/Endorsements_in_the_2010_United_Kingdom_general_election" title="Endorsements in the 2010 United Kingdom general election">2010</a></li><li><a href="/wiki/Endorsements_in_the_2015_United_Kingdom_general_election" title="Endorsements in the 2015 United Kingdom general election">2015</a></li><li><a href="/wiki/Endorsements_in_the_2017_United_Kingdom_general_election" title="Endorsements in the 2017 United Kingdom general election">2017</a></li><li><a href="/wiki/Endorsements_in_the_2019_United_Kingdom_general_election" title="Endorsements in the 2019 United Kingdom general election">2019</a></li><li><a href="/wiki/Endorsements_in_the_2024_United_Kingdom_general_election" title="Endorsements in the 2024 United Kingdom general election">2024</a></li></ul></div> <p><br /> </p> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b>European Parliament elections (1979–2019)</b></div> <hr /> <div class="hlist"><ul><li><a href="/wiki/1979_European_Parliament_election_in_the_United_Kingdom" title="1979 European Parliament election in the United Kingdom">1979</a></li><li><a href="/wiki/1984_European_Parliament_election_in_the_United_Kingdom" title="1984 European Parliament election in the United Kingdom">1984</a></li><li><a href="/wiki/1989_European_Parliament_election_in_the_United_Kingdom" title="1989 European Parliament election in the United Kingdom">1989</a></li><li><a href="/wiki/1994_European_Parliament_election_in_the_United_Kingdom" title="1994 European Parliament election in the United Kingdom">1994</a></li><li><a href="/wiki/1999_European_Parliament_election_in_the_United_Kingdom" title="1999 European Parliament election in the United Kingdom">1999</a></li><li><a href="/wiki/2004_European_Parliament_election_in_the_United_Kingdom" title="2004 European Parliament election in the United Kingdom">2004</a></li><li><a href="/wiki/2009_European_Parliament_election_in_the_United_Kingdom" title="2009 European Parliament election in the United Kingdom">2009</a></li><li><a href="/wiki/2014_European_Parliament_election_in_the_United_Kingdom" title="2014 European Parliament election in the United Kingdom">2014</a></li><li><a href="/wiki/2019_European_Parliament_election_in_the_United_Kingdom" title="2019 European Parliament election in the United Kingdom">2019</a></li></ul></div> <p><br /> </p> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b>Scottish Parliament elections</b></div> <hr /> <div class="hlist"><ul><li><a href="/wiki/1999_Scottish_Parliament_election" title="1999 Scottish Parliament election">1999</a></li><li><a href="/wiki/2003_Scottish_Parliament_election" title="2003 Scottish Parliament election">2003</a></li><li><a href="/wiki/2007_Scottish_Parliament_election" title="2007 Scottish Parliament election">2007</a></li><li><a href="/wiki/2011_Scottish_Parliament_election" title="2011 Scottish Parliament election">2011</a></li><li><a href="/wiki/2016_Scottish_Parliament_election" title="2016 Scottish Parliament election">2016</a></li><li><a href="/wiki/2021_Scottish_Parliament_election" title="2021 Scottish Parliament election">2021</a></li><li><a href="/wiki/Next_Scottish_Parliament_election" title="Next Scottish Parliament election">Next</a></li></ul></div> <p><br /> </p> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b>Northern Ireland Assembly elections</b></div> <hr /> <div class="hlist"><ul><li><a href="/wiki/1998_Northern_Ireland_Assembly_election" title="1998 Northern Ireland Assembly election">1998</a></li><li><a href="/wiki/2003_Northern_Ireland_Assembly_election" title="2003 Northern Ireland Assembly election">2003</a></li><li><a href="/wiki/2007_Northern_Ireland_Assembly_election" title="2007 Northern Ireland Assembly election">2007</a></li><li><a href="/wiki/2011_Northern_Ireland_Assembly_election" title="2011 Northern Ireland Assembly election">2011</a></li><li><a href="/wiki/2016_Northern_Ireland_Assembly_election" title="2016 Northern Ireland Assembly election">2016</a></li><li><a href="/wiki/2017_Northern_Ireland_Assembly_election" title="2017 Northern Ireland Assembly election">2017</a></li><li><a href="/wiki/2022_Northern_Ireland_Assembly_election" title="2022 Northern Ireland Assembly election">2022</a></li><li><a href="/wiki/Next_Northern_Ireland_Assembly_election" title="Next Northern Ireland Assembly election">Next</a></li></ul></div> <p><br /> </p> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b>Senedd elections</b></div> <hr /> <div class="hlist"><ul><li><a href="/wiki/1999_National_Assembly_for_Wales_election" title="1999 National Assembly for Wales election">1999</a></li><li><a href="/wiki/2003_National_Assembly_for_Wales_election" title="2003 National Assembly for Wales election">2003</a></li><li><a href="/wiki/2007_National_Assembly_for_Wales_election" title="2007 National Assembly for Wales election">2007</a></li><li><a href="/wiki/2011_National_Assembly_for_Wales_election" title="2011 National Assembly for Wales election">2011</a></li><li><a href="/wiki/2016_National_Assembly_for_Wales_election" title="2016 National Assembly for Wales election">2016</a></li><li><a href="/wiki/2021_Senedd_election" title="2021 Senedd election">2021</a></li><li><a href="/wiki/Next_Senedd_election" title="Next Senedd election">Next</a></li></ul></div> <p><br /> </p> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b>UK referendums</b></div> <hr /> <div class="hlist"><ul><li><a href="/wiki/1975_United_Kingdom_European_Communities_membership_referendum" title="1975 United Kingdom European Communities membership referendum">1975</a></li><li><a href="/wiki/2011_United_Kingdom_Alternative_Vote_referendum" title="2011 United Kingdom Alternative Vote referendum">2011</a></li><li><a href="/wiki/2016_United_Kingdom_European_Union_membership_referendum" title="2016 United Kingdom European Union membership referendum">2016</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:left; background:lavender;;color: var(--color-base)"><a href="/wiki/Devolution_in_the_United_Kingdom" title="Devolution in the United Kingdom">Devolution</a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:centre"> <ul><li><a href="/wiki/Intergovernmental_relations_in_the_United_Kingdom" title="Intergovernmental relations in the United Kingdom">Intergovernmental relations in the United Kingdom</a></li> <li><a href="/wiki/Legislative_consent_motion" title="Legislative consent motion">Legislative consent motions</a></li> <li><a href="/wiki/Prime_Minister_and_Heads_of_Devolved_Governments_Council" title="Prime Minister and Heads of Devolved Governments Council">Prime Minister and Heads of Devolved Governments Council</a></li> <li><a href="/wiki/Council_of_the_Nations_and_Regions" title="Council of the Nations and Regions">Council of the Nations and Regions</a></li></ul> <hr /> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b><a href="/wiki/England" title="England">England</a></b></div> <ul><li><a href="/wiki/Governance_of_England" title="Governance of England">Governance of England</a></li> <li><a href="/wiki/English_votes_for_English_laws" title="English votes for English laws">English votes for English laws</a></li> <li><a href="/wiki/Greater_London_Authority" title="Greater London Authority">Greater London Authority</a> <ul><li><a href="/wiki/1998_Greater_London_Authority_referendum" title="1998 Greater London Authority referendum">1998 referendum</a></li> <li><a href="/wiki/Greater_London_Authority_Act_1999" title="Greater London Authority Act 1999">Greater London Authority Act 1999</a><br />(<a href="/wiki/Greater_London_Authority_Act_2007" title="Greater London Authority Act 2007">2007 Act</a>)</li></ul></li> <li><b><a href="/wiki/Mayor_of_London" title="Mayor of London">Mayor of London</a></b> <ul><li><a href="/wiki/Sadiq_Khan" title="Sadiq Khan">Sadiq Khan</a></li></ul></li> <li><a href="/wiki/Deputy_Mayor_of_London" title="Deputy Mayor of London">Mayoral cabinet</a></li> <li><a href="/wiki/London_Assembly" title="London Assembly">London Assembly</a></li> <li><a href="/wiki/London_Plan" title="London Plan">London Plan</a></li> <li><a href="/wiki/Combined_authority" class="mw-redirect" title="Combined authority">Combined authorities</a> <ul><li><a href="/wiki/Directly_elected_mayors_in_England#Combined_Authority_("Metro")_Mayors" title="Directly elected mayors in England">Metro mayors</a></li></ul></li></ul> <hr /> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b><a href="/wiki/Northern_Ireland" title="Northern Ireland">Northern Ireland</a></b></div> <ul><li><a href="/wiki/Northern_Ireland_Act_1998" title="Northern Ireland Act 1998">Northern Ireland Act 1998</a><br />(<a href="/wiki/Northern_Ireland_(St_Andrews_Agreement)_Act_2006" title="Northern Ireland (St Andrews Agreement) Act 2006">2006 Act</a>)</li> <li><b><a href="/wiki/First_Minister_and_deputy_First_Minister_of_Northern_Ireland" class="mw-redirect" title="First Minister and deputy First Minister of Northern Ireland">First Minister</a> </b> <ul><li><a href="/wiki/Michelle_O%27Neill" title="Michelle O'Neill">Michelle O'Neill</a></li></ul></li> <li><b><a href="/wiki/First_Minister_and_deputy_First_Minister_of_Northern_Ireland" class="mw-redirect" title="First Minister and deputy First Minister of Northern Ireland">deputy First Minister</a> </b> <ul><li><a href="/wiki/Emma_Little-Pengelly" title="Emma Little-Pengelly">Emma Little-Pengelly</a></li></ul></li> <li><a href="/wiki/Northern_Ireland_Executive" title="Northern Ireland Executive">Executive</a></li> <li><a href="/wiki/Northern_Ireland_Assembly" title="Northern Ireland Assembly">Assembly</a></li> <li><a href="/wiki/List_of_acts_of_the_Northern_Ireland_Assembly" title="List of acts of the Northern Ireland Assembly">Act of the Northern Ireland Assembly</a></li> <li><a href="/wiki/Law_of_Northern_Ireland" title="Law of Northern Ireland">Law of Northern Ireland</a></li></ul> <hr /> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b><a href="/wiki/Scotland" title="Scotland">Scotland</a></b></div> <ul><li><a href="/wiki/Scottish_devolution" title="Scottish devolution">Scottish devolution</a></li> <li><a href="/wiki/1997_Scottish_devolution_referendum" title="1997 Scottish devolution referendum">1997 referendum</a></li> <li><a href="/wiki/Scotland_Act_1998" title="Scotland Act 1998">Scotland Act 1998</a><br />(<a href="/wiki/Scotland_Act_2012" title="Scotland Act 2012">2012 Act</a>, <a href="/wiki/Scotland_Act_2016" title="Scotland Act 2016">2016 Act</a>)</li> <li><b><a href="/wiki/First_Minister_of_Scotland" title="First Minister of Scotland">First Minister</a></b> <ul><li><a href="/wiki/John_Swinney" title="John Swinney">John Swinney</a></li></ul></li> <li><a href="/wiki/Scottish_Government" title="Scottish Government">Government</a></li> <li><a href="/wiki/Scottish_Parliament" title="Scottish Parliament">Scottish Parliament</a></li> <li><a href="/wiki/Act_of_the_Scottish_Parliament" title="Act of the Scottish Parliament">Act of the Scottish Parliament</a></li> <li><a href="/wiki/Scottish_statutory_instrument" title="Scottish statutory instrument">Scottish statutory instrument</a></li> <li><a href="/wiki/Scots_law" title="Scots law">Scots law</a></li></ul> <hr /> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b><a href="/wiki/Wales" title="Wales">Wales</a></b></div> <ul><li><a href="/wiki/Welsh_devolution" title="Welsh devolution">Welsh devolution</a></li> <li><a href="/wiki/1997_Welsh_devolution_referendum" title="1997 Welsh devolution referendum">1997 referendum</a><br />(<a href="/wiki/2011_Welsh_devolution_referendum" title="2011 Welsh devolution referendum">2011 referendum on law-making powers</a>)</li> <li><a href="/wiki/Government_of_Wales_Act_1998" title="Government of Wales Act 1998">Government of Wales Act 1998</a><br />(<a href="/wiki/Government_of_Wales_Act_2006" title="Government of Wales Act 2006">2006 Act</a>, <a href="/wiki/Wales_Act_2014" title="Wales Act 2014">Wales Act 2014</a>, <a href="/wiki/Wales_Act_2017" title="Wales Act 2017">Wales Act 2017</a>)</li> <li><b><a href="/wiki/First_Minister_of_Wales" title="First Minister of Wales">First Minister</a></b> <ul><li><a href="/wiki/Eluned_Morgan,_Baroness_Morgan_of_Ely" class="mw-redirect" title="Eluned Morgan, Baroness Morgan of Ely">Eluned Morgan</a></li></ul></li> <li><a href="/wiki/Welsh_Government" title="Welsh Government">Government</a></li> <li><a href="/wiki/Senedd" title="Senedd">Senedd</a></li> <li><a href="/wiki/Measure_of_the_National_Assembly_for_Wales" title="Measure of the National Assembly for Wales">Measure of the National Assembly for Wales</a> (1999–2011)</li> <li><a href="/wiki/Act_of_Senedd_Cymru" title="Act of Senedd Cymru">Act of Senedd Cymru</a></li> <li><a href="/wiki/Welsh_law" title="Welsh law">Welsh law</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:left; background:lavender;;color: var(--color-base)"><a href="/wiki/Administrative_geography_of_the_United_Kingdom" title="Administrative geography of the United Kingdom">Administration</a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:centre"><div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b><a href="/wiki/Local_government_in_England" title="Local government in England">England</a></b></div> <ul><li><a href="/wiki/History_of_local_government_in_England" title="History of local government in England">History</a></li> <li><a href="/wiki/Subdivisions_of_England" title="Subdivisions of England">Subdivisions</a>: <a href="/wiki/Regions_of_England" title="Regions of England">Regions</a></li> <li><a href="/wiki/Ceremonial_counties_of_England" title="Ceremonial counties of England">Ceremonial counties</a> (<a href="/wiki/List_of_ceremonial_counties_of_England" class="mw-redirect" title="List of ceremonial counties of England">list</a>)</li> <li><a href="/wiki/Metropolitan_and_non-metropolitan_counties_of_England" class="mw-redirect" title="Metropolitan and non-metropolitan counties of England">Metropolitan and non-metropolitan counties</a> <ul><li><a href="/wiki/Metropolitan_county" title="Metropolitan county">Metropolitan county</a></li> <li><a href="/wiki/Non-metropolitan_county" title="Non-metropolitan county">Non-metropolitan county</a></li> <li><a href="/wiki/Greater_London" title="Greater London">Greater London</a></li></ul></li> <li><a href="/wiki/Unitary_authorities_of_England" title="Unitary authorities of England">Unitary authorities</a> (<a href="/wiki/Template:Unitary_authorities_of_England" title="Template:Unitary authorities of England">list</a>)</li> <li><a href="/wiki/Districts_of_England" title="Districts of England">Districts</a> (<a href="/wiki/List_of_English_districts" title="List of English districts">list</a>) <ul><li><a href="/wiki/Metropolitan_borough" title="Metropolitan borough">Metropolitan Borough</a></li> <li><a href="/wiki/Non-metropolitan_district" title="Non-metropolitan district">Non-metropolitan District</a></li> <li><a href="/wiki/London_boroughs" title="London boroughs">London Borough</a></li></ul></li> <li><a href="/wiki/Civil_parish" title="Civil parish">Civil parishes</a> (<a href="/wiki/List_of_civil_parishes_in_England" title="List of civil parishes in England">list</a>)</li> <li><a href="/wiki/Historic_counties_of_England" title="Historic counties of England">Historic counties</a></li></ul> <hr /> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b><a href="/wiki/Local_government_in_Northern_Ireland" title="Local government in Northern Ireland">Northern Ireland</a></b></div> <ul><li><a href="/wiki/Local_government_in_Northern_Ireland#History" title="Local government in Northern Ireland">History</a></li> <li><a href="/wiki/Subdivisions_of_Northern_Ireland" class="mw-redirect" title="Subdivisions of Northern Ireland">Subdivisions</a>: <a href="/wiki/Counties_of_Northern_Ireland" title="Counties of Northern Ireland">Counties</a></li> <li><a href="/wiki/Districts_of_Northern_Ireland" class="mw-redirect" title="Districts of Northern Ireland">Districts</a></li></ul> <hr /> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b><a href="/wiki/Local_government_in_Scotland" title="Local government in Scotland">Scotland</a></b></div> <ul><li><a href="/wiki/History_of_local_government_in_Scotland" title="History of local government in Scotland">History</a></li> <li><a href="/wiki/Subdivisions_of_Scotland" title="Subdivisions of Scotland">Subdivisions</a>: <a href="/wiki/Sheriffdom" title="Sheriffdom">Sheriffdoms</a></li> <li><a href="/wiki/Council_areas_of_Scotland" class="mw-redirect" title="Council areas of Scotland">Council areas</a></li> <li><a href="/wiki/List_of_community_council_areas_in_Scotland" title="List of community council areas in Scotland">Community council areas</a></li> <li><a href="/wiki/List_of_civil_parishes_in_Scotland" title="List of civil parishes in Scotland">Civil parishes</a></li> <li><a href="/wiki/Shires_of_Scotland" title="Shires of Scotland">Shires of Scotland</a></li></ul> <hr /> <div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><b><a href="/wiki/Local_government_in_Wales" title="Local government in Wales">Wales</a></b></div> <ul><li><a href="/wiki/History_of_local_government_in_Wales" title="History of local government in Wales">History</a></li> <li><a href="/wiki/Preserved_counties_of_Wales" title="Preserved counties of Wales">Preserved counties</a></li> <li><a href="/wiki/Local_government_in_Wales" title="Local government in Wales">Principal areas</a></li> <li><a href="/wiki/Community_(Wales)" title="Community (Wales)">Communities</a> (<a href="/wiki/List_of_communities_in_Wales" title="List of communities in Wales">list</a>)</li> <li><a href="/wiki/Historic_counties_of_Wales" title="Historic counties of Wales">Historic counties</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:left; background:lavender;;color: var(--color-base)"><a href="/wiki/Crown_Dependencies" title="Crown Dependencies">Crown Dependencies</a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:centre"> <ul><li><a href="/wiki/Bailiwick_of_Guernsey" title="Bailiwick of Guernsey">Bailiwick of Guernsey</a> <br /></li></ul> <div class="hlist"><ul><li>(<a href="/wiki/Guernsey" title="Guernsey">Guernsey</a></li><li><a href="/wiki/Alderney" title="Alderney">Alderney</a></li><li><span class="nowrap"><a href="/wiki/Sark" title="Sark">Sark</a></span>)</li></ul></div> <hr /> <div class="hlist"><ul><li><a href="/wiki/Bailiwick_of_Jersey" class="mw-redirect" title="Bailiwick of Jersey">Bailiwick of Jersey</a></li></ul></div> <hr /> <div class="hlist"><ul><li><a href="/wiki/Isle_of_Man" title="Isle of Man">Isle of Man</a></li></ul></div> <hr /> <ul><li><a href="/wiki/British_Islands" title="British Islands">British Islands</a></li> <li><a href="/wiki/Common_Travel_Area" title="Common Travel Area">Common Travel Area</a></li> <li><a href="/wiki/United_Kingdom%E2%80%93Crown_Dependencies_Customs_Union" title="United Kingdom–Crown Dependencies Customs Union">UK-CD Customs Union</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:left; background:lavender;;color: var(--color-base)"><a href="/wiki/British_Overseas_Territories" title="British Overseas Territories">Overseas Territories</a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:centre"><div class="hlist"><ul><li><span class="nowrap"><a href="/wiki/Akrotiri_and_Dhekelia" title="Akrotiri and Dhekelia">Akrotiri and Dhekelia</a></span></li><li><a href="/wiki/Anguilla" title="Anguilla">Anguilla</a></li><li><br /><a href="/wiki/Bermuda" title="Bermuda">Bermuda</a></li><li><a href="/wiki/British_Antarctic_Territory" title="British Antarctic Territory">British Antarctic Territory</a></li><li><br /><a href="/wiki/British_Indian_Ocean_Territory" title="British Indian Ocean Territory">British Indian Ocean Territory</a></li><li><br /><a href="/wiki/British_Virgin_Islands" title="British Virgin Islands">British Virgin Islands</a></li><li><a href="/wiki/Cayman_Islands" title="Cayman Islands">Cayman Islands</a></li><li><br /><a href="/wiki/Falkland_Islands" title="Falkland Islands">Falkland Islands</a></li><li><a href="/wiki/Gibraltar" title="Gibraltar">Gibraltar</a></li><li><br /><a href="/wiki/Montserrat" title="Montserrat">Montserrat</a></li><li><a href="/wiki/Pitcairn_Islands" title="Pitcairn Islands">Pitcairn Islands</a></li><li><br /><span class="nowrap"><a href="/wiki/Saint_Helena,_Ascension_and_Tristan_da_Cunha" title="Saint Helena, Ascension and Tristan da Cunha">Saint Helena, Ascension and Tristan da Cunha</a></span><br /> <small>(<a href="/wiki/Saint_Helena" title="Saint Helena">Saint Helena</a></small></li><li><small><a href="/wiki/Ascension_Island" title="Ascension Island">Ascension Island</a></small></li><li><br /><small><a href="/wiki/Tristan_da_Cunha" title="Tristan da Cunha">Tristan da Cunha</a>)</small></li><li><br /><span class="nowrap"><a href="/wiki/South_Georgia_and_the_South_Sandwich_Islands" title="South Georgia and the South Sandwich Islands">South Georgia and the South Sandwich Islands</a></span></li><li><a href="/wiki/Turks_and_Caicos_Islands" title="Turks and Caicos Islands">Turks and Caicos Islands</a></li></ul></div> <hr /> <ul><li><a href="/wiki/British_Overseas_Territories_citizen" title="British Overseas Territories citizen">British Overseas Territories citizen</a></li> <li><a href="/wiki/Visa_requirements_for_British_Overseas_Territories_citizens" title="Visa requirements for British Overseas Territories citizens">Visa requirements</a></li> <li><a href="/wiki/Visa_policies_of_British_Overseas_Territories" title="Visa policies of British Overseas Territories">Visa policies</a></li></ul> <hr /> <ul><li><a href="/wiki/British_Overseas_Territories_Act_2002" title="British Overseas Territories Act 2002">British Overseas Territories Act 2002</a></li> <li><a href="/wiki/UK%E2%80%93Overseas_Territories_Joint_Ministerial_Council" title="UK–Overseas Territories Joint Ministerial Council">UK-OT JMC</a></li> <li><a href="/wiki/Chagos_Archipelago_sovereignty_dispute" title="Chagos Archipelago sovereignty dispute">Chagos Archipelago sovereignty dispute</a></li> <li><a href="/wiki/Status_of_Gibraltar" title="Status of Gibraltar">Gibraltar sovereignty dispute</a></li> <li><a href="/wiki/Falkland_Islands_sovereignty_dispute" title="Falkland Islands sovereignty dispute">Falkland Islands sovereignty dispute</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:left; background:lavender;;color: var(--color-base)"><a href="/wiki/Foreign_relations_of_the_United_Kingdom" title="Foreign relations of the United Kingdom">Foreign relations</a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:centre"> <ul><li><a href="/wiki/Foreign,_Commonwealth_and_Development_Office" title="Foreign, Commonwealth and Development Office">Foreign, Commonwealth and Development Office</a></li> <li><a href="/wiki/Foreign_policy_of_the_United_Kingdom" class="mw-redirect" title="Foreign policy of the United Kingdom">Foreign policy</a> (<a href="/wiki/History_of_the_foreign_relations_of_the_United_Kingdom" title="History of the foreign relations of the United Kingdom">history</a>)</li></ul> <hr /> <ul><li><a href="/wiki/List_of_diplomatic_missions_of_the_United_Kingdom" title="List of diplomatic missions of the United Kingdom">Diplomatic missions of</a> / <a href="/wiki/List_of_diplomatic_missions_in_the_United_Kingdom" title="List of diplomatic missions in the United Kingdom">in the United Kingdom</a></li></ul> <hr /> <ul><li><a href="/wiki/British_passport" title="British passport">UK passport</a> <ul><li><a href="/wiki/British_National_(Overseas)_passport" title="British National (Overseas) passport">British National (Overseas) passport</a></li></ul></li> <li><a href="/wiki/Visa_requirements_for_British_citizens" title="Visa requirements for British citizens">Visa requirements</a></li> <li><a href="/wiki/United_Kingdom%E2%80%93Crown_Dependencies_Customs_Union" title="United Kingdom–Crown Dependencies Customs Union">UK–CD Customs Union</a></li> <li><a href="/wiki/Visa_policy_of_the_United_Kingdom" title="Visa policy of the United Kingdom">Visa policy</a></li> <li><a href="/wiki/Free_trade_agreements_of_the_United_Kingdom" title="Free trade agreements of the United Kingdom">Free trade agreements</a></li></ul> <hr /> <ul><li><a href="/wiki/Australia%E2%80%93United_Kingdom_relations" title="Australia–United Kingdom relations">Australia</a></li> <li><a href="/wiki/Barbados%E2%80%93United_Kingdom_relations" title="Barbados–United Kingdom relations">Barbados</a></li> <li><a href="/wiki/Belgium%E2%80%93United_Kingdom_relations" title="Belgium–United Kingdom relations">Belgium</a></li> <li><a href="/wiki/Belize%E2%80%93United_Kingdom_relations" title="Belize–United Kingdom relations">Belize</a></li> <li><a href="/wiki/Brunei%E2%80%93United_Kingdom_relations" title="Brunei–United Kingdom relations">Brunei</a></li> <li><a href="/wiki/Canada%E2%80%93United_Kingdom_relations" title="Canada–United Kingdom relations">Canada</a></li> <li><a href="/wiki/China%E2%80%93United_Kingdom_relations" title="China–United Kingdom relations">China</a> <ul><li><a href="/wiki/Hong_Kong%E2%80%93United_Kingdom_relations" title="Hong Kong–United Kingdom relations">Hong Kong</a></li></ul></li> <li><a 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relations">Singapore</a></li> <li><a href="/wiki/Spain%E2%80%93United_Kingdom_relations" title="Spain–United Kingdom relations">Spain</a></li> <li><a href="/wiki/South_Africa%E2%80%93United_Kingdom_relations" title="South Africa–United Kingdom relations">South Africa</a></li> <li><a href="/wiki/Palestine%E2%80%93United_Kingdom_relations" title="Palestine–United Kingdom relations">Palestine</a></li> <li><a href="/wiki/Pakistan%E2%80%93United_Kingdom_relations" title="Pakistan–United Kingdom relations">Pakistan</a></li> <li><a href="/wiki/Poland%E2%80%93United_Kingdom_relations" title="Poland–United Kingdom relations">Poland</a></li> <li><a href="/wiki/Portugal%E2%80%93United_Kingdom_relations" title="Portugal–United Kingdom relations">Portugal</a></li> <li><a href="/wiki/United_Kingdom%E2%80%93United_States_relations" title="United Kingdom–United States relations">United States</a></li> <li><a href="/wiki/United_Kingdom%E2%80%93Zimbabwe_relations" title="United Kingdom–Zimbabwe relations">Zimbabwe</a></li></ul> <hr /> <ul><li><a href="/wiki/Ireland%E2%80%93United_Kingdom_relations" title="Ireland–United Kingdom relations">Ireland</a> <ul><li><a href="/wiki/Politics_of_Northern_Ireland" title="Politics of Northern Ireland">politics of Northern Ireland</a></li> <li><a href="/wiki/Good_Friday_Agreement" title="Good Friday Agreement">Good Friday Agreement</a></li> <li><a href="/wiki/Republic_of_Ireland%E2%80%93United_Kingdom_border" title="Republic of Ireland–United Kingdom border">UK–Ireland border</a></li> <li><a href="/wiki/Northern_Ireland_Protocol" title="Northern Ireland Protocol">Northern Ireland Protocol</a></li> <li><a href="/wiki/British%E2%80%93Irish_Council" title="British–Irish Council">British–Irish Council</a></li></ul></li></ul> <hr /> <ul><li><a href="/wiki/United_Kingdom%E2%80%93European_Union_relations" title="United Kingdom–European Union relations">European Union</a> (<a href="/wiki/United_Kingdom_membership_of_the_European_Union" title="United Kingdom membership of the European Union">history</a>) <ul><li><a href="/wiki/Brexit" title="Brexit">Brexit</a></li> <li><a href="/wiki/Post-Brexit_United_Kingdom_relations_with_the_European_Union" title="Post-Brexit United Kingdom relations with the European Union">Post-Brexit United Kingdom relations with the European Union</a></li> <li><a href="/wiki/Brexit_withdrawal_agreement" title="Brexit withdrawal agreement">UK–EU withdrawal agreement</a></li></ul></li></ul> <hr /> <ul><li><a href="/wiki/Commonwealth_of_Nations" title="Commonwealth of Nations">The Commonwealth</a> <ul><li><a href="/wiki/Member_states_of_the_Commonwealth_of_Nations" title="Member states of the Commonwealth of Nations">member states</a></li></ul></li></ul> <hr /> <ul><li><a href="/wiki/United_Kingdom_and_the_United_Nations" title="United Kingdom and the United Nations">United Kingdom and the United Nations</a> <ul><li><a href="/wiki/United_Nations_Security_Council" title="United Nations Security Council">United Nations Security Council</a> <ul><li><a href="/wiki/Permanent_members_of_the_United_Nations_Security_Council" title="Permanent members of the United Nations Security Council">P5</a></li></ul></li></ul></li></ul> <hr /> <ul><li><a href="/wiki/NATO" title="NATO">NATO</a></li> <li><a href="/wiki/G20" title="G20">G20</a></li> <li><a href="/wiki/Group_of_Seven" class="mw-redirect" title="Group of Seven">G7</a></li></ul></div></div></td> </tr><tr><td class="sidebar-below"> <span class="nowrap"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/32px-Flag_of_the_United_Kingdom.svg.png" decoding="async" width="32" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/48px-Flag_of_the_United_Kingdom.svg.png 1.5x, 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href="/wiki/Category:Politics_of_England" title="Category:Politics of England">England</a></li><li><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Empty_flag.svg/23px-Empty_flag.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Empty_flag.svg/35px-Empty_flag.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Empty_flag.svg/45px-Empty_flag.svg.png 2x" data-file-width="1200" data-file-height="800" /></span></span></span> <a href="/wiki/Category:Politics_of_Northern_Ireland" title="Category:Politics of Northern Ireland">Northern Ireland</a></li><li><span class="nowrap"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Scotland" title="Scotland"><img alt="Scotland" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/10/Flag_of_Scotland.svg/23px-Flag_of_Scotland.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/10/Flag_of_Scotland.svg/35px-Flag_of_Scotland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/10/Flag_of_Scotland.svg/46px-Flag_of_Scotland.svg.png 2x" data-file-width="1000" data-file-height="600" /></a></span></span> <a href="/wiki/Category:Politics_of_Scotland" title="Category:Politics of Scotland">Scotland</a></span></li><li><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/Wales" title="Wales"><img alt="Wales" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/dc/Flag_of_Wales.svg/23px-Flag_of_Wales.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/dc/Flag_of_Wales.svg/35px-Flag_of_Wales.svg.png 1.5x, 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href="/wiki/Template_talk:Politics_of_the_United_Kingdom" title="Template talk:Politics of the United Kingdom"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Politics_of_the_United_Kingdom" title="Special:EditPage/Template:Politics of the United Kingdom"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>In the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a>, <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">taxation</a> may involve payments to at least three different levels of government: <a href="/wiki/Government_of_the_United_Kingdom" title="Government of the United Kingdom">central government</a> (<a href="/wiki/HM_Revenue_and_Customs" title="HM Revenue and Customs">HM Revenue and Customs</a>), <a href="/wiki/Devolution_in_the_United_Kingdom" title="Devolution in the United Kingdom">devolved governments</a> and <a href="/wiki/Local_government_in_the_United_Kingdom" title="Local government in the United Kingdom">local government</a>. Central government revenues come primarily from <a href="/wiki/Income_tax" title="Income tax">income tax</a>, <a href="/wiki/National_Insurance" title="National Insurance">National Insurance</a> contributions, <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a>, <a href="/wiki/United_Kingdom_corporation_tax" title="United Kingdom corporation tax">corporation tax</a> and <a href="/wiki/Hydrocarbon_oil_duty" class="mw-redirect" title="Hydrocarbon oil duty">fuel duty</a>. Local government revenues come primarily from grants from central government funds, <a href="/wiki/Business_rates_in_England" title="Business rates in England">business rates in England</a>, <a href="/wiki/Council_Tax" title="Council Tax">Council Tax</a> and increasingly from fees and charges such as those for <a href="/wiki/Decriminalised_parking_enforcement" title="Decriminalised parking enforcement">on-street parking</a>. In the <a href="/wiki/Fiscal_year" title="Fiscal year">fiscal year</a> 2023–24, total government revenue was forecast to be £1,139.1 billion, or 40.9 per cent of <a href="/wiki/Gross_domestic_product" title="Gross domestic product">GDP</a>, with income taxes and National Insurance contributions standing at around £470 billion<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup>. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=1" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/History_of_taxation_in_the_United_Kingdom" title="History of taxation in the United Kingdom">History of taxation in the United Kingdom</a></div> <p>A uniform <a href="/wiki/Land_Tax_(England)" title="Land Tax (England)">Land Tax</a>, originally introduced in England during the late 17th century, formed the main source of government revenue throughout the 18th century and the early 19th century.<sup id="cite_ref-Stephen_Dowell2013_2-0" class="reference"><a href="#cite_note-Stephen_Dowell2013-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Napoleonic_wars">Napoleonic wars</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=2" title="Edit section: Napoleonic wars"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Income tax was announced in <a href="/wiki/Kingdom_of_Great_Britain" title="Kingdom of Great Britain">Britain</a> by <a href="/wiki/William_Pitt_the_Younger" title="William Pitt the Younger">William Pitt the Younger</a> in his budget of December 1798 and introduced in 1799, to pay for weapons and equipment in preparation for the <a href="/wiki/Napoleonic_Wars" title="Napoleonic Wars">Napoleonic Wars</a>. Pitt's new <a href="/wiki/Progressive_tax" title="Progressive tax">graduated (progressive) income tax</a> began at a levy of 2 <a href="/wiki/Old_pence" class="mw-redirect" title="Old pence">old pence</a> in the <a href="/wiki/Pound_Sterling" class="mw-redirect" title="Pound Sterling">pound</a> (<style data-mw-deduplicate="TemplateStyles:r1154941027">.mw-parser-output .frac{white-space:nowrap}.mw-parser-output .frac .num,.mw-parser-output .frac .den{font-size:80%;line-height:0;vertical-align:super}.mw-parser-output .frac .den{vertical-align:sub}.mw-parser-output .sr-only{border:0;clip:rect(0,0,0,0);clip-path:polygon(0px 0px,0px 0px,0px 0px);height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px}</style><span class="frac"><span class="num">1</span>⁄<span class="den">120th</span></span>) on annual incomes over £60 (equivalent to £7,978 as of 2023),<sup id="cite_ref-inflation-UK_3-0" class="reference"><a href="#cite_note-inflation-UK-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> and increased up to a maximum of 2 <a href="/wiki/Shilling" title="Shilling">shillings</a> (10 per cent) on annual incomes of over £200. Pitt hoped that the new income tax would raise £10 million, but receipts for 1799 totalled just over £6 million.<sup id="cite_ref-first_4-0" class="reference"><a href="#cite_note-first-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>Income tax was levied under five schedules. Income not falling within those schedules was not taxed. The schedules were: </p> <ul><li>Schedule A (tax on income from United Kingdom land)</li> <li>Schedule B (tax on commercial occupation of land)</li> <li>Schedule C (tax on income from public securities)</li> <li>Schedule D (tax on trading income, income from professions and vocations, interest, overseas income and casual income)</li> <li>Schedule E (tax on employment income)</li></ul> <p>Later, Schedule F (tax on United Kingdom dividend income) was added. </p><p>Pitt's income tax was levied from 1799 to 1802, when it was abolished by <a href="/wiki/Henry_Addington" title="Henry Addington">Henry Addington</a> during the <a href="/wiki/Peace_of_Amiens" class="mw-redirect" title="Peace of Amiens">Peace of Amiens</a>. Addington had taken over as prime minister in 1801. The income tax was reintroduced by Addington in 1803 when hostilities recommenced, but it was again abolished in 1816, one year after the <a href="/wiki/Battle_of_Waterloo" title="Battle of Waterloo">Battle of Waterloo</a>. </p><p>Considerable controversy was aroused by the <a href="/wiki/Malt_tax" title="Malt tax">malt</a>, house, <a href="/wiki/Window_tax" title="Window tax">windows</a> and income taxes. The malt tax was easy to collect from brewers; even after it was reduced in 1822, it produced over 10 per cent of government's annual revenues through the 1840s. The house tax mostly hit London town houses; the windows tax mostly hit country manors.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Peel's_income_tax"><span id="Peel.27s_income_tax"></span>Peel's income tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=3" title="Edit section: Peel's income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The income tax was reintroduced by Sir <a href="/wiki/Robert_Peel" title="Robert Peel">Robert Peel</a> in the <a href="/wiki/Income_Tax_Act_1842" title="Income Tax Act 1842">Income Tax Act 1842</a>. Peel, as a <a href="/wiki/Conservative_Party_(UK)" title="Conservative Party (UK)">Conservative</a>, had opposed income tax in the 1841 general election, but a growing budget deficit required a new source of funds. The new income tax of <a href="/wiki/Penny_(British_pre-decimal_coin)" title="Penny (British pre-decimal coin)">7d</a> in the pound (about 2.9%), based on Addington's model, was imposed on annual incomes above £150 (equivalent to £17,836 as of 2023).<sup id="cite_ref-inflation-UK_3-1" class="reference"><a href="#cite_note-inflation-UK-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Stephen_Dowell_2013_6-0" class="reference"><a href="#cite_note-Stephen_Dowell_2013-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="First_World_War">First World War</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=4" title="Edit section: First World War"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The war (1914–1918) was financed by borrowing large sums at home and abroad, by new taxes, and by inflation. It was implicitly financed by postponing maintenance and repair, and canceling capital expenditure. The government avoided indirect taxes because they raised the cost of living, and caused discontent among the working class. There was a strong emphasis on being "fair" and being "scientific". The public generally supported the heavy new taxes, with minimal complaints. The Treasury rejected proposals for a stiff capital levy, which the Labour Party wanted to use to weaken the capitalists. Instead, there was an excess profits tax, of 50% on profits above the normal pre-war level; the rate was raised to 80% in 1917. Excise taxes were added on luxury imports such as automobiles, clocks and watches. There was no sales tax or value added tax. The main increase in revenue came from the income tax, which in 1915 went up to 3s. 6d in the pound (17.5%), and individual exemptions were lowered. The income tax rate increased to 5s. (25%) in 1916, and 6s. (30%) in 1918. Altogether, taxes provided at most 30% of national expenditure, with the rest from borrowing. The national debt soared from £625 million to £7,800 million. Government bonds typically paid 5% p.a. Inflation escalated so that the pound in 1919 purchased only a third of the basket it had purchased in 1914. Wages were laggard, and the poor and retired were especially hard hit.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Modern_rules">Modern rules</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=5" title="Edit section: Modern rules"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Business rates were introduced in England and Wales in 1990 and are a modernised version of a system of rating that dates back to the <a href="/wiki/Poor_Relief_Act_1601" title="Poor Relief Act 1601">Poor Relief Act 1601</a>. As such, business rates retain many previous features from, and follow some case law of, older forms of rating. The <a href="/wiki/Finance_Act_2004" title="Finance Act 2004">Finance Act 2004</a> introduced an income tax regime known as "<a href="/wiki/Pre-owned_asset_tax" title="Pre-owned asset tax">pre-owned asset tax</a>" which aims to reduce the use of common methods of <a href="/wiki/Inheritance_tax" title="Inheritance tax">inheritance tax</a> avoidance. </p><p>Britain's income tax has changed over the years. Originally it taxed a person's income regardless of who was <a href="/wiki/Beneficiary_(trust)" title="Beneficiary (trust)">beneficially entitled</a> to that income, but now tax is paid on income to which the taxpayer is beneficially entitled. Most companies were taken out of the income tax net in 1965 when <a href="/wiki/United_Kingdom_corporation_tax" title="United Kingdom corporation tax">corporation tax</a> was introduced. These changes were consolidated by the <a href="/wiki/Income_and_Corporation_Taxes_Act_1970" title="Income and Corporation Taxes Act 1970">Income and Corporation Taxes Act 1970</a>. Also the schedules under which tax is levied have changed. Schedule B was abolished in 1988, Schedule C in 1996 and Schedule E in 2003. For income tax purposes, the remaining schedules were superseded by the <a href="/wiki/Income_Tax_(Trading_and_Other_Income)_Act_2005" title="Income Tax (Trading and Other Income) Act 2005">Income Tax (Trading and Other Income) Act 2005</a>, which also repealed Schedule F. For corporation tax purposes, the <a href="/wiki/Schedular_system" class="mw-redirect" title="Schedular system">Schedular system</a> was repealed and superseded by the <a href="/wiki/Corporation_Tax_Act_2009" title="Corporation Tax Act 2009">Corporation Tax Acts of 2009</a> and <a href="/wiki/Corporation_Tax_Act_2010" title="Corporation Tax Act 2010">2010</a>. The highest rate of income tax peaked in the Second World War at 99.25%. This was slightly reduced after the war and was around 97.5 per cent (nineteen shillings and sixpence in the pound) through the 1950s and 1960s.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:U.K.-Tax-Revenues-As-GDP-Percentage-(75-05).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d4/U.K.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.jpg/350px-U.K.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.jpg" decoding="async" width="350" height="183" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d4/U.K.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.jpg/525px-U.K.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d4/U.K.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.jpg/700px-U.K.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.jpg 2x" data-file-width="1412" data-file-height="737" /></a><figcaption>Tax revenues as a percentage of GDP for the UK in comparison to the <a href="/wiki/OECD" title="OECD">OECD</a> and the <a href="/wiki/EU_15" class="mw-redirect" title="EU 15">EU 15</a></figcaption></figure> <p>In 1971, the top rate of income tax on earned income was cut to 75%. A surcharge of 15% on investment income kept the overall top rate on that income at 90%. In 1974 the top tax rate on earned income was again raised, to 83%. With the investment income surcharge this raised the overall top rate on investment income to 98%, the highest permanent rate since the war. This applied to incomes over £20,000 (equivalent to £263,269 in 2023 terms).<sup id="cite_ref-inflation-UK_3-2" class="reference"><a href="#cite_note-inflation-UK-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> In 1974, as many as 750,000 people were liable to pay the top rate of income tax.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Margaret_Thatcher" title="Margaret Thatcher">Margaret Thatcher</a>, who favoured indirect taxation, reduced personal income tax rates during the 1980s.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> In the first budget after her election victory in 1979, the top rate was reduced from 83% to 60% and the basic rate from 33% to 30%.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> The basic rate was further cut in three subsequent budgets, to 29% in 1986 budget, 27% in 1987 and 25% in 1988.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> The top rate of income tax was cut to 40% in the 1988 budget. The investment income surcharge was abolished in 1985. </p><p>Subsequent governments reduced the basic rate further, to the present level of 20% in 2007. Since 1976 (when it stood at 35%), the basic rate has been reduced by 15%, but this reduction has been largely offset by increases in <a href="/wiki/National_insurance" class="mw-redirect" title="National insurance">national insurance</a> contributions and <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a>. </p><p>In 2010 a new top rate of 50% was introduced on income over £150,000. The then opposition Conservative party claimed that this policy actually caused a decrease in revenue to the Exchequer, by incentivizing tax-avoidance or emigration/<a href="/wiki/Offshoring" title="Offshoring">offshoring</a>.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> In the 2012 budget this rate was cut to 45% for 2013–14; this was followed by an increase in the tax paid by additional rate taxpayers from £38 billion to £46 billion. Chancellor <a href="/wiki/George_Osborne" title="George Osborne">George Osborne</a> said that the lower, more competitive tax rate had caused the increase.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> Both the initial claim that the raised 50% rate in 2010 caused a decreased effective tax take, and that its lowering in 2012 an increase, have been contested by the <a href="/wiki/Office_for_Budget_Responsibility" title="Office for Budget Responsibility">OBR</a><sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> which described complications from "forestalling" and "income-shifting" (as both rate changes were pre-announced, high earners were first able to bring forward earnings to before the rate increase came into effect, under the <a href="/wiki/Gordon_Brown_administration" class="mw-redirect" title="Gordon Brown administration">outgoing Labour government</a>, and then again to delay them to occur after the rate decrease under the new Lib-Con <a href="/wiki/Coalition_Government_2010-2015" class="mw-redirect" title="Coalition Government 2010-2015">Coalition Government</a>). In contrast to the chancellor's public statements, the government's own policy documents showed that the rate cut would be a net cost to the treasury of around 100 million per year<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> (a small cost proportionally, but a cost nonetheless). </p><p>In September 2022 the new Chancellor, <a href="/wiki/Kwasi_Kwarteng" title="Kwasi Kwarteng">Kwazi Kwarteng</a>, announced that from April 2023 the top rate of tax would be further reduced from 45% to 40% and the basic rate reduced from 20% to 19%,<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> as part of what was referred to as a "Growth Plan".<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> After the collapse of the Truss government, the abolition of the 45% additional rate of tax was cancelled.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p><p>HM Revenue and Customs<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> has published online a comprehensive set of manuals about the UK tax system.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p> <div style="float:left;border:1px solid rgb(170, 170, 170);width:100%"><div style="text-align:left; padding:1em; font-size:95%; margin:1em; background:transparent"><div style="width:100%; position:relative; left:-0.2em; top:0.8em; clear:both; height:2.5em"><div style="position:absolute; top:0px; width:100%"><div style="margin-left:10.141509433962%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:999">Imposition of Excise by the <a href="/wiki/Long_Parliament" title="Long Parliament">Long Parliament</a></span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:46.933962264151%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:999">First creation of income tax (1799–1816)<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>a 1<span class="cite-bracket">]</span></a></sup></span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:72.877358490566%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:999">Transfer of Excise functions</span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:95.518867924528%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:999">Consolidation<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>a 2<span class="cite-bracket">]</span></a></sup></span></div></div></div><div style="width:100%; position:relative; left:-0.2em; top:0.8em; clear:both; height:2.5em"><div style="position:absolute; top:0px; width:100%"><div style="margin-left:15.330188679245%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:998"><a href="/wiki/Second_Anglo-Dutch_War" title="Second Anglo-Dutch War">Second Anglo-Dutch War</a></span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:54.952830188679%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:998">Creation of Board of Stamps and Taxes<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>a 3<span class="cite-bracket">]</span></a></sup></span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:80.188679245283%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:998">imposition of <a href="/wiki/Purchase_Tax" title="Purchase Tax">Purchase Tax</a><sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>a 4<span class="cite-bracket">]</span></a></sup></span></div></div></div><div style="width:100%; position:relative; left:-0.2em; top:0.8em; clear:both; height:2.5em"><div style="position:absolute; top:0px; width:100%"><div style="margin-left:16.745283018868%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:997">creation of modern Board of Customs</span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:57.075471698113%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:997">permanent imposition of income tax</span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:86.084905660377%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:997">Creation of <a href="/wiki/United_Kingdom_corporation_tax" title="United Kingdom corporation tax">corporation tax</a><sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>a 5<span class="cite-bracket">]</span></a></sup></span></div></div></div><div style="width:100%; position:relative; left:-0.2em; top:0.8em; clear:both; height:2.5em"><div style="position:absolute; top:0px; width:100%"><div style="margin-left:22.169811320755%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:996">Stamp Act 1694<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>a 6<span class="cite-bracket">]</span></a></sup></span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:58.72641509434%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:996">Consolidation of Boards<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>a 7<span class="cite-bracket">]</span></a></sup></span></div></div><div style="position:absolute; top:0px; width:100%"><div style="margin-left:87.971698113208%; margin-top:0; position:relative"><span style="position:relative; top:0.25em; left:-1.5px">↓</span><span style="font-size:90% ;position:relative; line-height:3px; overflow:visible;left:0em; top:0em; z-index:996">creation of <a href="/wiki/Value_Added_Tax_(United_Kingdom)" class="mw-redirect" title="Value Added Tax (United Kingdom)">VAT</a><sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>a 8<span class="cite-bracket">]</span></a></sup></span></div></div></div><div style="clear:both;width:100%; padding:0px; height:3em;background-color:transparent"><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:transparent;width:10.141509433962%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000; border-left:1px solid #000"><div style="position: relative; top:1em; font-size:0.9em"></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:palegreen;width:48.584905660377%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000"><div style="position: relative; top:1em; font-size:0.9em">Board of Excise</div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:thistle;width:36.792452830189%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000"><div style="position: relative; top:1em; font-size:0.9em"><a href="/wiki/Board_of_Inland_Revenue" class="mw-redirect" title="Board of Inland Revenue">Board of Inland Revenue</a></div></div></div></div><div style="clear:both;width:100%; padding:0px; height:3em;background-color:transparent"><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:transparent;width:15.330188679245%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000; border-left:1px solid #000"><div style="position: relative; top:1em; font-size:0.9em"></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:lightblue;width:39.622641509434%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000"><div style="position: relative; top:1em; font-size:0.9em">Board of Taxes</div></div></div></div><div style="clear:both;width:100%; padding:0px; height:3em;background-color:transparent"><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:transparent;width:16.745283018868%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000; border-left:1px solid #000"><div style="position: relative; top:1em; font-size:0.9em"></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:khaki;width:56.132075471698%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000"><div style="position: relative; top:1em; font-size:0.9em">Board of Customs</div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:lightpink;width:22.641509433962%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000"><div style="position: relative; top:1em; font-size:0.9em"><a href="/wiki/Board_of_Customs_and_Excise" class="mw-redirect" title="Board of Customs and Excise">Board of Customs and Excise</a></div></div></div></div><div style="clear:both;width:100%; padding:0px; height:3em;background-color:transparent"><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:transparent;width:22.169811320755%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000; border-left:1px solid #000"><div style="position: relative; top:1em; font-size:0.9em"></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:cyan;width:32.783018867925%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000"><div style="position: relative; top:1em; font-size:0.9em">Board of Stamps</div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:transparent;width:40.566037735849%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000"><div style="position: relative; top:1em; font-size:0.9em"></div></div></div><div style="float:left; height:100%; text-align:center; overflow: hidden; background-color:turquoise;width:4.4811320754717%"><div style="box-sizing: border-box;;float:right; width: 100%; height:100%; border-right:1px solid #000"><div style="position: relative; top:1em; font-size:0.9em"><a href="/wiki/HM_Revenue_and_Customs" title="HM Revenue and Customs">HMRC</a></div></div></div></div><div style="clear:both;width:100%;max-width:100%;border-top:0.1em solid black;height:1em;"></div><div id="Scale" style="clear:both;position:relative;top:-1.4em;left:-0.2em;width:100%;padding:0;height:2.5em"><div style="float:left;overflow:visible;width:11.792452830189%">│<div style="font-size:86%; position:relative; left:-1.8em; overflow:visible; white-space:nowrap">1600</div></div><div style="float:left;overflow:visible;width:11.792452830189%">│<div style="font-size:86%; position:relative; left:-1.8em; overflow:visible; white-space:nowrap">1650</div></div><div style="float:left;overflow:visible;width:11.792452830189%">│<div style="font-size:86%; position:relative; left:-1.8em; overflow:visible; white-space:nowrap">1700</div></div><div style="float:left;overflow:visible;width:11.792452830189%">│<div style="font-size:86%; position:relative; left:-1.8em; overflow:visible; white-space:nowrap">1750</div></div><div style="float:left;overflow:visible;width:11.792452830189%">│<div style="font-size:86%; position:relative; left:-1.8em; overflow:visible; white-space:nowrap">1800</div></div><div style="float:left;overflow:visible;width:11.792452830189%">│<div style="font-size:86%; position:relative; left:-1.8em; overflow:visible; white-space:nowrap">1850</div></div><div style="float:left;overflow:visible;width:11.792452830189%">│<div style="font-size:86%; position:relative; left:-1.8em; overflow:visible; white-space:nowrap">1900</div></div><div style="float:left;overflow:visible;width:11.792452830189%">│<div style="font-size:86%; position:relative; left:-1.8em; overflow:visible; white-space:nowrap">1950</div></div><div style="float:left;overflow:visible;width:0%">│<div style="font-size:86%; position:relative; left:-1.8em; overflow:visible; white-space:nowrap">2000</div></div></div><div style="clear:both; text-align:center">Timeline of tax administration in England, Great Britain, and the UK<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>a 9<span class="cite-bracket">]</span></a></sup></div></div></div><div style="clear:left;"></div><style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width reflist-columns-3"> <ol class="references"> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/history/taxhis1.htm">"A brief history of income tax"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=A+brief+history+of+income+tax&rft_id=http%3A%2F%2Fwww.hmrc.gov.uk%2Fhistory%2Ftaxhis1.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><a href="/wiki/Commissioners_for_Revenue_and_Customs_Act_2005" title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005</a></span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><a href="/w/index.php?title=Land_Tax_Act_1834&action=edit&redlink=1" class="new" title="Land Tax Act 1834 (page does not exist)">Land Tax Act 1834</a></span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text">managed by Board of Customs and Excise</span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text">Managed by Board of Inland Revenue</span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><a href="/wiki/Stamp_Act#Stamps_Act_1694" class="mw-redirect" title="Stamp Act">Stamp Act 1694</a> (5 & 6 Will. & Mar. c. 21)</span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><a href="/w/index.php?title=Inland_Revenue_Board_Act_1849&action=edit&redlink=1" class="new" title="Inland Revenue Board Act 1849 (page does not exist)">Inland Revenue Board Act 1849</a></span> </li> <li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text">replacing Purchase Tax, managed by Board of Customs and Excise</span> </li> <li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/history/hmce.htm">"A brief history of HM Customs and Excise"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=A+brief+history+of+HM+Customs+and+Excise&rft_id=http%3A%2F%2Fwww.hmrc.gov.uk%2Fhistory%2Fhmce.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="Overview">Overview</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=6" title="Edit section: Overview"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Income_tax" title="Income tax">Income tax</a> forms the single largest source of revenues collected by the government. The second largest source of government revenue is <a href="/wiki/National_Insurance" title="National Insurance">National Insurance Contributions</a>. The third largest source of government revenues is <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a> (VAT), and the fourth-largest is <a href="/wiki/Corporation_tax" class="mw-redirect" title="Corporation tax">corporation tax</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Residence_and_domicile">Residence and domicile</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=7" title="Edit section: Residence and domicile"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:UK_taxes.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/UK_taxes.svg/500px-UK_taxes.svg.png" decoding="async" width="500" height="344" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/UK_taxes.svg/750px-UK_taxes.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/UK_taxes.svg/1000px-UK_taxes.svg.png 2x" data-file-width="707" data-file-height="487" /></a><figcaption>A <a href="/wiki/Pie_chart" title="Pie chart">pie chart</a> showing the projected constituents of United Kingdom taxation receipts for the tax year 2008–2009, according to the 2008 budget</figcaption></figure> <p>United Kingdom source income is generally subject to UK taxation whatever the <a href="/wiki/Citizenship" title="Citizenship">citizenship</a> and place of residence of an individual, or the place of registration of a company. This means that the UK income tax liability of an individual who is neither resident nor ordinarily resident in the United Kingdom is limited to any tax deducted at source on UK income, together with tax on income from a trade or profession carried on through a permanent establishment in the UK and tax on rental income from UK real estate. </p><p>People who are both resident and domiciled in the United Kingdom are additionally liable to taxation on their worldwide income and gains. For people resident but not domiciled in the United Kingdom (referred to as "non-domiciled", or "non-dom"), foreign income and gains have historically been taxed on the remittance basis, that is to say, only income and gains remitted to the United Kingdom are taxed (for such people the United Kingdom is sometimes called a <a href="/wiki/Tax_haven" title="Tax haven">tax haven</a>). From 6 April 2008, a long-term non-dom (defined as resident in 7 of the previous 9 years) wishing to retain the remittance basis is required to pay an annual tax of £30,000.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> Since 6 April 2017, non-domiciled individuals who have been resident in the UK for 15 out of the last 20 tax years lose their non-domiciled status<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> and become liable for tax on worldwide income and capital gains, and their worldwide assets become subject to inheritance tax on death.<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p><p>UK-domiciled individuals who are not resident for three consecutive tax years are not liable for UK tax on their worldwide income, and those who are not resident for five consecutive tax years are not liable for UK tax on their worldwide capital gains. Anyone physically present in the UK for 183 or more days in a tax year is classed as resident for that year. </p><p><i><a href="/wiki/Domicile_(law)" title="Domicile (law)">Domicile</a></i> is a term with a technical meaning. Essentially an individual is domiciled in the United Kingdom if the UK is deemed to be their permanent home. A British citizen may be accepted by the tax authorities as non-domiciled in the UK, but being born in another country, or in Britain to a non-domiciled father, facilitates non-dom status. </p><p>A company is resident in the United Kingdom if it is incorporated there or if its central management and control are there (although in the former case a company could be resident in another jurisdiction in certain circumstances where a tax treaty applies). </p><p>Double taxation of income and capital gains may be avoided by an applicable <a href="/wiki/Tax_treaty" title="Tax treaty">double tax treaty</a>; the United Kingdom has one of the largest networks of treaties of any country.<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Non-domiciled_status">Non-domiciled status <span class="anchor" id="nondom"></span></h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=8" title="Edit section: Non-domiciled status"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>UK residents whose permanent home is outside the UK may be entitled to <b>non-domiciled status</b>. A non-domiciled UK resident earning less than £2,000 in a year outside the UK does not pay tax on this unless it is transferred to the UK. This would apply to the typical person taking up a temporary job in the UK, being paid, and paying tax on it, in the UK, with possible additional small earnings in the home country. For a person with larger foreign income the rules are rather complex, but, for example, earnings may not be taxed at all in the UK if not brought into the UK, subject to the person paying an annual charge of £30,000. Details are explained on the UK government website,<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> and there is a simpler explanation in the context of a particular non-domiciled person on the BBC website.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p><p>The majority of people making use of the non-domiciled tax exemption are wealthy individuals with substantial income from outside of the United Kingdom. Typical non-domiciled UK residents include senior company executives, bankers, lawyers, business owners and international recording artists; see <a href="/wiki/List_of_people_with_non-domiciled_status_in_the_UK" title="List of people with non-domiciled status in the UK">list of people with non-domiciled status in the UK</a>. </p> <div class="mw-heading mw-heading3"><h3 id="The_tax_year">The tax year</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=9" title="Edit section: The tax year"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The tax year is sometimes also called the "fiscal year". A company's accounting year, which has some relevance for corporation tax purposes, can be chosen by the company and often runs from 1 April to 31 March, in line with the fiscal year. </p><p>The British personal tax year runs from 6 to 5 April in the following year.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Personal_taxes">Personal taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=10" title="Edit section: Personal taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Income_tax">Income tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=11" title="Edit section: Income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Income_Tax_(Earnings_and_Pensions)_Act_2003" title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:UK_income_tax_and_National_Insurance_charges_(2016%E2%80%9317).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/53/UK_income_tax_and_National_Insurance_charges_%282016%E2%80%9317%29.png/220px-UK_income_tax_and_National_Insurance_charges_%282016%E2%80%9317%29.png" decoding="async" width="220" height="168" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/53/UK_income_tax_and_National_Insurance_charges_%282016%E2%80%9317%29.png/330px-UK_income_tax_and_National_Insurance_charges_%282016%E2%80%9317%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/53/UK_income_tax_and_National_Insurance_charges_%282016%E2%80%9317%29.png/440px-UK_income_tax_and_National_Insurance_charges_%282016%E2%80%9317%29.png 2x" data-file-width="3216" data-file-height="2461" /></a><figcaption>UK income tax and National Insurance charges (2016–17)</figcaption></figure> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Percentage_IT_and_NI_and_Marginal_Taxrate.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f7/Percentage_IT_and_NI_and_Marginal_Taxrate.png/220px-Percentage_IT_and_NI_and_Marginal_Taxrate.png" decoding="async" width="220" height="168" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f7/Percentage_IT_and_NI_and_Marginal_Taxrate.png/330px-Percentage_IT_and_NI_and_Marginal_Taxrate.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f7/Percentage_IT_and_NI_and_Marginal_Taxrate.png/440px-Percentage_IT_and_NI_and_Marginal_Taxrate.png 2x" data-file-width="3216" data-file-height="2461" /></a><figcaption>UK income tax and National Insurance as a percentage of taxable pay, and marginal income tax and NI rate (2016–17)</figcaption></figure> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:UK_income_percentiles.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/ae/UK_income_percentiles.svg/220px-UK_income_percentiles.svg.png" decoding="async" width="220" height="356" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/ae/UK_income_percentiles.svg/330px-UK_income_percentiles.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/ae/UK_income_percentiles.svg/440px-UK_income_percentiles.svg.png 2x" data-file-width="512" data-file-height="829" /></a><figcaption>Annual income percentiles for taxpayers in the UK, before and after income tax. In the SVG file, hover over a graph to highlight it.</figcaption></figure> <p>Income tax is the single largest source of government revenue in the United Kingdom, making up about 30 per cent of the total, followed by <a href="#National_Insurance_contributions">National Insurance contributions</a> at around 20 per cent.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> More than 25% of all income tax revenue is paid by the top 1% of taxpayers, i.e. taxpayers with the highest incomes, and 90% of all income tax revenue is paid by the top 50% of taxpayers with the highest incomes.<sup id="cite_ref-BBCTaxBurden_43-0" class="reference"><a href="#cite_note-BBCTaxBurden-43"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/Scottish_Parliament" title="Scottish Parliament">Scottish Parliament</a> has full control over income tax rates and thresholds on all non-savings and non-dividend income liable for tax by taxpayers resident in <a href="/wiki/Scotland" title="Scotland">Scotland</a>.<sup id="cite_ref-Income_tax_powers_officially_devolved_to_Holyrood_44-0" class="reference"><a href="#cite_note-Income_tax_powers_officially_devolved_to_Holyrood-44"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/Senedd" title="Senedd">Welsh Parliament</a> also has some powers over income tax in <a href="/wiki/Wales" title="Wales">Wales</a>,<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> but they have not been used.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> </p><p>Each person has an income tax <a href="/wiki/Personal_allowance" title="Personal allowance">personal allowance</a>, and income up to this amount in each tax year is free of tax. Until the 2027/28 tax year, the tax-free allowance for individuals with income less than £100,000 is £12,570.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> </p><p>Any income above the personal allowance is taxed using a number of bands: </p><p>Taxpayer's income is assessed for tax according to a prescribed order, with income from employment using up the personal allowance and being taxed first, followed by savings income (from interest or otherwise unearned) and then dividends. </p><p>Foreign income of United Kingdom residents is taxed as United Kingdom income, but to prevent <a href="/wiki/Double_taxation" title="Double taxation">double taxation</a> the United Kingdom has agreements with many countries to allow offset against United Kingdom tax what is deemed paid abroad. These deemed amounts paid abroad are not necessarily as much as actually paid.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p><p>Rental income on a property investment business (such as a <a href="/wiki/Buy_to_let" title="Buy to let">buy to let</a> property) is taxed as other savings income, after allowing deductions including mortgage interest. The mortgage does not need to be secured against the property receiving the rent, subject to a maximum of the purchase prices of the property investment business properties (or the market value at the time they transferred into the business). Joint owners can decide how they divide income and expenses,<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Manual_of_Style/Dates_and_numbers#Chronological_items" title="Wikipedia:Manual of Style/Dates and numbers"><span title="This is an Inland Revenue Tax Bulletin from before 1993, nearly 30 years old. Surely there's a more up to date source (February 2022)">needs update</span></a></i>]</sup> as long as one does not make a profit and the other a loss. Losses can be brought forward to subsequent years. </p> <div class="mw-heading mw-heading4"><h4 id="England,_Wales_and_Northern_Ireland"><span id="England.2C_Wales_and_Northern_Ireland"></span>England, Wales and Northern Ireland</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=12" title="Edit section: England, Wales and Northern Ireland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading5"><h5 id="Current_rates">Current rates</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=13" title="Edit section: Current rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <table class="wikitable"> <caption>2021–2027<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability"><span title="This source doesn't contain all this information (October 2024)">failed verification</span></a></i>]</sup> </caption> <tbody><tr> <th>Rate </th> <th>Dividend income </th> <th>Savings income </th> <th>Other income (inc. employment) </th> <th>Tax bracket (of income above tax-free allowance) </th></tr> <tr> <td>Personal allowance </td> <td>0% for £0–£500 (from 6 April 2024)<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> then 8.75% </td> <td>0% </td> <td>0% </td> <td>£0–£12,570 </td></tr> <tr> <td>Basic rate </td> <td>8.75% </td> <td>20% </td> <td>20% </td> <td>£12,571–£50,270 </td></tr> <tr> <td>Higher rate </td> <td>33.75% </td> <td>40% </td> <td>40% </td> <td>£50,271–£125,140 </td></tr> <tr> <td>Additional rate </td> <td>39.35% </td> <td>45% </td> <td>45% </td> <td>£125,141 and over </td></tr></tbody></table> <p>This table reflects the removal of the 10% starting rate from April 2008, which also saw the 22% income tax rate drop to 20%. From April 2010, the Labour government introduced a 50% income tax rate for those earning more than £150,000. Income threshold for high taxation rate on income was decreased to £32,011 in 2013.<sup id="cite_ref-rates_52-0" class="reference"><a href="#cite_note-rates-52"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> The coalition government raised this allowance in years following 2014, and the 50% tax bracket was reduced to its current 45% rate.<sup id="cite_ref-rates_52-1" class="reference"><a href="#cite_note-rates-52"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Scotland">Scotland</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=14" title="Edit section: Scotland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Scottish_income_tax" class="mw-redirect" title="Scottish income tax">Scottish income tax</a></div> <p>Since 2017 the Scottish Parliament has had the power to set the tax band thresholds (excluding the personal allowance) as well as the rates on all non-savings and non-dividend income of Scottish taxpayers. </p> <table class="wikitable"> <caption>2023–24<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </caption> <tbody><tr> <th>Rate </th> <th>Income tax rate </th> <th>Gross income </th></tr> <tr> <td>Starter rate </td> <td>19% </td> <td>£12,571† – £14,732 </td></tr> <tr> <td>Basic rate </td> <td>20% </td> <td>£14,733 – £25,688 </td></tr> <tr> <td>Intermediate rate </td> <td>21% </td> <td>£25,689 – £43,662 </td></tr> <tr> <td>Higher rate </td> <td>42% </td> <td>£43,663 – £125,140 †† </td></tr> <tr> <td>Top rate </td> <td>47% </td> <td>Above £125,140 †† </td></tr></tbody></table> <p>†Assumes individuals are in receipt of the Standard UK Personal Allowance. </p><p>††Those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000. </p> <div class="mw-heading mw-heading4"><h4 id="Exemptions_on_investment">Exemptions on investment</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=15" title="Edit section: Exemptions on investment"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:UKExpenditure.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/UKExpenditure.svg/220px-UKExpenditure.svg.png" decoding="async" width="220" height="145" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/UKExpenditure.svg/330px-UKExpenditure.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/65/UKExpenditure.svg/440px-UKExpenditure.svg.png 2x" data-file-width="596" data-file-height="392" /></a><figcaption>UK central government expenditure projection for tax year 2009–2010, according to the 2009 Pre-Budget Report</figcaption></figure> <p>Certain investments carry a tax favoured status, including: </p> <dl><dt><a href="/wiki/Gilts" class="mw-redirect" title="Gilts">UK Government Bonds (gilts)</a></dt> <dd>While all income is taxable, gains are exempt for income tax purposes.</dd> <dt><a href="/wiki/National_Savings_and_Investments" title="National Savings and Investments">National Savings and Investments</a></dt> <dd>Certain investments via the state owned National Savings scheme are not subject to tax including Index linked Certificates (up to £15,000 per issue) and <a href="/wiki/Premium_Bonds" title="Premium Bonds">Premium Bonds</a>, a scheme that issues monthly prizes in place of interest on individual holdings up to £50,000.</dd> <dt><a href="/wiki/Individual_Savings_Account" class="mw-redirect" title="Individual Savings Account">Individual Savings Accounts</a> (ISAs)</dt> <dd>Interest is paid tax free, while dividends are paid along with a tax credit to the investor which can then be offset against dividend tax due. For a basic rate tax payer this means they have no tax to pay on a dividend. There is no overall limit on how much a person can have invested in ISA accounts, but additional investments are currently limited to £20,000 per person per year, either in cash funds, <a href="/wiki/Mutual_fund" title="Mutual fund">mutual funds</a> (Units Trusts and OEICs), or individual self-selected shares.<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup></dd> <dt><a href="/wiki/Pension" title="Pension">Pension</a> funds</dt> <dd>These have the same tax treatment as <a href="/wiki/Individual_Savings_Account" class="mw-redirect" title="Individual Savings Account">ISAs</a> in terms of growth. Full tax relief is also given at the individual's marginal rate on contributions or, in the case of an employer contributions, it is treated as an expense and is not taxed on the employee as a benefit in kind. Aside from a tax free lump sum of 25% of the fund, benefits taken from pension funds are taxable.</dd> <dt><a href="/wiki/Venture_Capital_Trust" class="mw-redirect" title="Venture Capital Trust">Venture Capital Trusts</a></dt> <dd>These are investments in smaller companies or funds of holdings in such companies over a minimum term of five years. These are not taxable and qualify for 30 per cent tax relief against an individual's income.</dd> <dt><a href="/wiki/Enterprise_Investment_Scheme" title="Enterprise Investment Scheme">Enterprise Investment Schemes</a></dt> <dd>A non-taxable investment into smaller company shares over three years that qualifies for 30 per cent tax relief. The facility also allows an individual to defer capital gains liabilities (these gains can be stripped out in future years using the annual CGT allowance).</dd> <dt><a href="/wiki/Seed_Enterprise_Investment_Scheme" title="Seed Enterprise Investment Scheme">Seed Enterprise Investment Schemes</a></dt> <dd>A non-taxable investment into smaller company shares over three years that qualifies for 50 per cent tax relief. The facility also allows an individual to defer capital gains liabilities (these gains can be stripped out in future years using the annual CGT allowance).</dd></dl> <ul><li><a href="/wiki/Insurance_bond" title="Insurance bond">Insurance bonds</a></li></ul> <dl><dd>These include offshore and onshore investment bonds issued by insurance companies. The main difference between the two is that corporation tax paid by the onshore bond means that gains in the onshore bond are treated as if basic rate tax has been paid (this cannot be reclaimed by zero or starting rate tax payers). With both versions up to 5 per cent for each complete year of investment can be taken without an immediate tax liability (subject to a maximum total of 100 per cent of the original investment). On this basis, investors can plan an income stream while deferring any chargeable withdrawals until they are on a lower rate of tax, are no longer a United Kingdom resident, or their death.</dd> <dt>Offshore trusts and companies</dt> <dd>Trusts can be offshore if all trustees are non-resident. Such trusts can own foreign-operated companies. Corporation tax rates can be lower in some countries and where we still have double taxation treaties. However, since anti-avoidance rules have been introduced for taxation of trusts, these structures are not advantageous for someone who will remain resident.</dd></dl> <div class="mw-heading mw-heading4"><h4 id="Exceptions">Exceptions</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=16" title="Edit section: Exceptions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Many holdings and income from them are exempt for "historical reasons". These include: </p> <ul><li>Special, low tax arrangements for the monarchy, such as the arrangement used by the <a href="/wiki/British_Royal_Family" class="mw-redirect" title="British Royal Family">British Royal Family</a> to avoid inheritance tax.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2020)">citation needed</span></a></i>]</sup></li> <li>Reduced income tax for special classes of person. For instance non-doms, who are resident in the United Kingdom but not "domiciled", are not subject to UK income tax on their non-UK income provided the remittance basis of taxation is claimed (or applies automatically) and the non-UK income is not remitted to the UK. After seven years of tax residence, the remittance basis can carry a substantial tax charge and UK residents will usually be deemed to be domiciled of the UK after fifteen years of residence without a gap of five years.<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup></li> <li>An <a href="/wiki/Act_of_Parliament" class="mw-redirect" title="Act of Parliament">Act of Parliament</a> to protect the <a href="/wiki/Earl_of_Abingdon" title="Earl of Abingdon">Earl of Abingdon</a> and his heirs and assignees from paying income tax on the tolls on the <a href="/wiki/Swinford_Toll_Bridge" title="Swinford Toll Bridge">Swinford Toll Bridge</a>.</li> <li>The income of charities is usually exempt from United Kingdom income tax.</li></ul> <div class="mw-heading mw-heading3"><h3 id="Inheritance_tax">Inheritance tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=17" title="Edit section: Inheritance tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Inheritance_Tax_(United_Kingdom)" class="mw-redirect" title="Inheritance Tax (United Kingdom)">Inheritance Tax (United Kingdom)</a></div> <p><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance tax</a> is levied on "transfers of value", meaning: </p> <ol><li>the estates of deceased persons;</li> <li>gifts made within seven years of death (known as <a href="/wiki/Potentially_Exempt_Transfer" class="mw-redirect" title="Potentially Exempt Transfer">Potentially Exempt Transfers</a> or "PETs");</li> <li>"lifetime chargeable transfers", meaning transfers into certain types of trust. See <a href="/wiki/Taxation_of_trusts_(United_Kingdom)" title="Taxation of trusts (United Kingdom)">Taxation of trusts (United Kingdom)</a>.</li></ol> <p>The first slice of cumulative transfers of value (known as the "nil rate band") is free of tax. This threshold is currently set at £325,000 (tax year 2012/13)<sup id="cite_ref-hmrc.gov.uk_56-0" class="reference"><a href="#cite_note-hmrc.gov.uk-56"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> and has recently<sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Manual_of_Style/Dates_and_numbers#Chronological_items" title="Wikipedia:Manual of Style/Dates and numbers"><span title="The time period mentioned near this tag is ambiguous. (December 2023)">when?</span></a></i>]</sup> failed to keep up with house price inflation<sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Neutral_point_of_view" title="Wikipedia:Neutral point of view"><span title="This statement is possibly biased. (June 2012)">neutrality</span></a> is <a href="/wiki/Talk:Taxation_in_the_United_Kingdom" title="Talk:Taxation in the United Kingdom">disputed</a></i>]</sup> with the result that some 6 million households currently fall within the scope of inheritance tax. Over this threshold the rate is 40 per cent on death or 36 per cent if the estate qualifies for a reduced rate as a result of a charitable donation.<sup id="cite_ref-hmrc.gov.uk_56-1" class="reference"><a href="#cite_note-hmrc.gov.uk-56"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p><p>Since October 2007, married couples and registered civil partners can effectively increase the threshold on their estate when the second partner dies – to as much as £650,000 in 2012–13. Their executors or personal representatives must transfer the first spouse or civil partner's unused Inheritance Tax threshold or 'nil rate band' to the second spouse or civil partner when they die.<sup id="cite_ref-hmrc.gov.uk_56-2" class="reference"><a href="#cite_note-hmrc.gov.uk-56"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </p><p>Transfers of value between United Kingdom-domiciled spouses are exempt from tax. Recent changes to the tax brought in by the Finance Act 2008 mean that nil-rate bands are transferable between spouses to reduce this burden – something which previously could only be done by setting up complex trusts.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2023)">citation needed</span></a></i>]</sup> </p><p>Gifts made more than seven years prior to death are not taxed; if they are made between three and seven years before death a tapered inheritance tax rate applies. There are some important exceptions to this treatment: the most important is the "reservation of benefit rule", which says that a gift is ineffective for inheritance tax purposes if the giver benefits from the asset in any way after the gift (for example, by gifting a house but continuing to live in it). </p><p>Inheritance Tax is not levied on the estate of persons who died "on active service" or from the effects of wounds sustained on such service...regardless of how long after that may be if it can be proven as the cause of death. In addition as the deceased spouse is subject to an exemption that full nil rate band is transferable to the surviving spouse's estate on the survivor's death.<sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Council_Tax">Council Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=18" title="Edit section: Council Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Council_Tax" title="Council Tax">Council Tax</a></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Council_Tax_in_Scotland" title="Council Tax in Scotland">Council Tax in Scotland</a></div> <p>Council tax is the system of local <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">taxation</a> used in <a href="/wiki/England" title="England">England</a>,<sup id="cite_ref-facts_59-0" class="reference"><a href="#cite_note-facts-59"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Scotland" title="Scotland">Scotland</a><sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> and <a href="/wiki/Wales" title="Wales">Wales</a><sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> to part fund the services provided by local government in each country. It was introduced in 1993 by the <a href="/wiki/Local_Government_Finance_Act_1992" title="Local Government Finance Act 1992">Local Government Finance Act 1992</a>, as a successor to the unpopular <a href="/wiki/Poll_tax_(Great_Britain)" title="Poll tax (Great Britain)">Community Charge</a> ("poll tax"), which had (briefly) replaced the Rates system. The basis for the tax is residential property, with discounts for single people. As of 2008, the average annual levy on a property in England was £1,146.<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> In 2006–2007 council tax in England amounted to £22.4 billion<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> and an additional £10.8 billion in sales, fees and charges.<sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Manual_of_Style/Dates_and_numbers#Chronological_items" title="Wikipedia:Manual of Style/Dates and numbers"><span title="The date of the event predicted near this tag has passed. (December 2023)">needs update</span></a></i>]</sup>. In Scotland from April 2024, all but three of the Scottish local councils introduced a 100% "additional levy" on second homes. Unfortunately this change was introduced very close to the beginning of the 2024-25 Council Tax year beginning, and it is unclear what procedures Councils have in place for identifying second homes. Many second home owners have been left in a state of confusion regarding how this change will be implemented upon them. </p><p>In October 2024, Local authorities in England had warned of a potential £54 billion funding shortfall due to rising costs in social care and school transport, according to a report from the County Councils Network (CCN). Over the next five years, councils faced significant financial challenges, with 83% of anticipated service cost increases attributed to adult social care, children's services, and home-to-school transport.<sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Sales_taxes_and_duties">Sales taxes and duties</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=19" title="Edit section: Sales taxes and duties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Value_added_tax">Value added tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=20" title="Edit section: Value added tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Value-added_tax_in_the_United_Kingdom" title="Value-added tax in the United Kingdom">Value-added tax in the United Kingdom</a></div> <p>The third largest source of government revenues is value added tax (VAT), charged at 20 per cent on supplies of goods and services. It is therefore a tax on consumer expenditure. </p><p>Certain goods and services are exempt from VAT, and others are subject to VAT at a lower rate of 5 per cent (the reduced rate, such as domestic gas supplies) or 0 per cent ("zero-rated", such as most food and children's clothing).<sup id="cite_ref-intro_66-0" class="reference"><a href="#cite_note-intro-66"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> Exemptions are intended to relieve the tax burden on essentials while placing the full tax on luxuries, but disputes based on fine distinctions arise, such as the <a href="/wiki/Jaffa_Cakes#Legal_status" title="Jaffa Cakes">"Jaffa Cake Case"</a> which hinged on whether <a href="/wiki/Jaffa_Cakes" title="Jaffa Cakes">Jaffa Cakes</a> were classed as (zero-rated) cakes—as was eventually decided—or (fully taxed) chocolate-covered biscuits.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2023)">citation needed</span></a></i>]</sup> Until 2001, VAT was charged at the full rate on <a href="/wiki/Feminine_hygiene" title="Feminine hygiene">sanitary towels</a>.<sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> </p><p>VAT was introduced in 1973, in consequence of Britain's entry to the <a href="/wiki/European_Economic_Community" title="European Economic Community">European Economic Community</a>, at a standard rate of 10 per cent. In July 1974, the standard rate became 8 per cent and from October that year petrol was taxed at a new higher rate of 25 per cent. In the budget of April 1975 the higher rate was extended to a wide range of "luxury" goods. In the budget of April 1976 the 25 per cent higher rate was reduced to 12.5 per cent. On 18 June 1979, the higher rate was scrapped and VAT set at a single rate of 15 per cent. In 1991 this became 17.5 per cent, though when domestic fuel and power was added to the scheme in 1994, it was charged at a new, lower rate of 8 per cent.<sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> </p><p>In September 1997 this lower rate of 8 per cent was reduced to 5 per cent and was extended to cover various energy-saving materials (from 1 July 1998), sanitary protection (from 1 January 2001), children's car seats (from 1 April 2001), conversion and renovation of certain residential properties (from 12 May 2001), contraceptives (from 1 July 2006) and smoking cessation products (from 1 July 2007).<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2023)">citation needed</span></a></i>]</sup> </p><p>On 1 December 2008, VAT was reduced to 15 per cent, as a reaction to the <a href="/wiki/Late-2000s_recession" class="mw-redirect" title="Late-2000s recession">late-2000s recession</a>, by Chancellor <a href="/wiki/Alistair_Darling" title="Alistair Darling">Alistair Darling</a>.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2023)">citation needed</span></a></i>]</sup> </p><p>On 1 January 2010, VAT returned to 17.5 per cent.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2023)">citation needed</span></a></i>]</sup> </p><p>On 4 January 2011, VAT was raised to 20 per cent by Chancellor <a href="/wiki/George_Osborne" title="George Osborne">George Osborne</a>, where it remains. </p> <div class="mw-heading mw-heading3"><h3 id="Excise_duties">Excise duties</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=21" title="Edit section: Excise duties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Excise" title="Excise">Excise duties</a> are charged on, amongst other things, <a href="/wiki/Hydrocarbon_oil_duty" class="mw-redirect" title="Hydrocarbon oil duty">motor fuel</a>, <a href="/wiki/Alcoholic_drink" class="mw-redirect" title="Alcoholic drink">alcohol</a>, <a href="/wiki/Tobacco" title="Tobacco">tobacco</a>, <a href="/wiki/Betting" class="mw-redirect" title="Betting">betting</a> and <a href="/wiki/Vehicle_excise_duty" class="mw-redirect" title="Vehicle excise duty">vehicles</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Stamp_duty">Stamp duty</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=22" title="Edit section: Stamp duty"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp duty</a> is charged on the transfer of <a href="/wiki/Share_(finance)" title="Share (finance)">shares</a> and certain <a href="/wiki/Security_(finance)" title="Security (finance)">securities</a> at a rate of 0.5 per cent. Modernised versions of stamp duty, <a href="/wiki/Stamp_duty_land_tax" class="mw-redirect" title="Stamp duty land tax">stamp duty land tax</a> and <a href="/wiki/Stamp_duty_reserve_tax" class="mw-redirect" title="Stamp duty reserve tax">stamp duty reserve tax</a>, are charged respectively on the transfer of <a href="/wiki/Real_property" title="Real property">real property</a> and shares and securities, at rates of up to 4 per cent and 0.5 per cent respectively.<sup id="cite_ref-sdlt_69-0" class="reference"><a href="#cite_note-sdlt-69"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Motoring_taxation">Motoring taxation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=23" title="Edit section: Motoring taxation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Motoring_taxation_in_the_United_Kingdom" title="Motoring taxation in the United Kingdom">Motoring taxation in the United Kingdom</a></div> <p>Motoring taxes include: <a href="/wiki/Hydrocarbon_oil_duty" class="mw-redirect" title="Hydrocarbon oil duty">fuel duty</a> (which itself also attracts VAT), and <a href="/wiki/Vehicle_Excise_Duty" title="Vehicle Excise Duty">Vehicle Excise Duty</a>. Other fees and charges include the <a href="/wiki/London_congestion_charge" title="London congestion charge">London congestion charge</a>, various statutory fees including that for the <a href="/wiki/MOT_(test)" class="mw-redirect" title="MOT (test)">compulsory vehicle test</a> and that for <a href="/wiki/Vehicle_first_registration_fee" title="Vehicle first registration fee">vehicle registration</a>, and in some areas on-street parking (as well as associated charges for violations). </p> <div class="mw-heading mw-heading2"><h2 id="Business_taxes">Business taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=24" title="Edit section: Business taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Corporate_Tax">Corporate Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=25" title="Edit section: Corporate Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:UK_Corp_tax.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/35/UK_Corp_tax.png/220px-UK_Corp_tax.png" decoding="async" width="220" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/35/UK_Corp_tax.png/330px-UK_Corp_tax.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/35/UK_Corp_tax.png/440px-UK_Corp_tax.png 2x" data-file-width="1154" data-file-height="732" /></a><figcaption>UK Corporation Tax Receipts from 1999 to 2017, both in absolute terms and as % of GDP<sup id="cite_ref-70" class="reference"><a href="#cite_note-70"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-71" class="reference"><a href="#cite_note-71"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-72" class="reference"><a href="#cite_note-72"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup></figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/United_Kingdom_corporation_tax" title="United Kingdom corporation tax">United Kingdom corporation tax</a></div> <p><b>Corporation tax</b> is a <a href="/wiki/Tax" title="Tax">tax</a> levied in the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a> on the <a href="/wiki/Profit_(economics)" title="Profit (economics)">profits</a> made by <a href="/wiki/Company_(law)" class="mw-redirect" title="Company (law)">companies</a> and on the profits of <a href="/wiki/Permanent_establishment" title="Permanent establishment">permanent establishments</a> of non-UK resident companies and associations that trade in the EU. </p><p>Corporation tax forms the fourth-largest source of government revenue (after income, NIC, and VAT). Prior to the tax's enactment on 1 April 1965, companies and individuals paid the same <a href="#Income_tax">income tax</a>, with an additional <a href="/wiki/Profits_tax" title="Profits tax">profits tax</a> levied on companies. The <a href="/wiki/Finance_Act_1965" title="Finance Act 1965">Finance Act 1965</a><sup id="cite_ref-FA_65_73-0" class="reference"><a href="#cite_note-FA_65-73"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> replaced this structure for companies and associations with a single <a href="/wiki/Corporate_tax" title="Corporate tax">corporate tax</a>, which borrowed its basic structure and rules from the income tax system. Since 1997, the United Kingdom's <a href="/wiki/Tax_Law_Rewrite_Project" title="Tax Law Rewrite Project">Tax Law Rewrite Project</a><sup id="cite_ref-rewrite_74-0" class="reference"><a href="#cite_note-rewrite-74"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> has been modernising the United Kingdom's tax legislation, starting with income tax, while the legislation imposing corporation tax has itself been amended; the rules governing income tax and corporation tax have thus diverged. </p> <div class="mw-heading mw-heading3"><h3 id="Business_rates">Business rates</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=26" title="Edit section: Business rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Business_rates_in_England" title="Business rates in England">Business rates in England</a>, <a href="/wiki/Business_rates_in_Scotland" title="Business rates in Scotland">Business rates in Scotland</a>, and <a href="/wiki/Business_rates_in_Wales" title="Business rates in Wales">Business rates in Wales</a></div> <p>Business rates is the commonly used name of non-domestic rates, a <a href="/wiki/Rates_(tax)" title="Rates (tax)">rate</a> or <a href="/wiki/Tax" title="Tax">tax</a> charged to occupiers of non-domestic property. Business rates form part of the funding for <a href="/wiki/Local_government" title="Local government">local government</a>, and are collected by them, but rather than receipts being retained directly they are pooled centrally and then redistributed. In 2005–06, £19.9 billion was collected in business rates, representing 4.35 per cent of the total United Kingdom tax income.<sup id="cite_ref-PFD_75-0" class="reference"><a href="#cite_note-PFD-75"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p><p>Business rates are a <a href="/wiki/Property_tax" title="Property tax">property tax</a>, where each non-domestic property is assessed with a rateable value, expressed in <a href="/wiki/Pound_sterling" title="Pound sterling">pounds</a>. The rateable value broadly represents the annual rent the property could have been let for on a particular valuation date according to a set of assumptions. The actual bill payable is then calculated using a multiplier set by central government, and applying any reliefs.<sup id="cite_ref-mbr_bill_76-0" class="reference"><a href="#cite_note-mbr_bill-76"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Plastic_packaging_tax">Plastic packaging tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=27" title="Edit section: Plastic packaging tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Plastic Packaging Tax was introduced on 1 April 2022.<sup id="cite_ref-77" class="reference"><a href="#cite_note-77"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Business_and_personal_taxes">Business and personal taxes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=28" title="Edit section: Business and personal taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some taxes are, depending on the circumstances, paid by both individuals and companies, and government </p> <div class="mw-heading mw-heading3"><h3 id="National_Insurance_contributions">National Insurance contributions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=29" title="Edit section: National Insurance contributions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/National_Insurance" title="National Insurance">National Insurance</a></div> <p>The second largest source of government revenue is <a href="/wiki/National_Insurance" title="National Insurance">National Insurance</a> contributions (NICs). NICs are payable by employees, employers and the self-employed and in the 2010–2011 tax year £96.5 billion was raised, 21.5 per cent of the total collected by HMRC.<sup id="cite_ref-78" class="reference"><a href="#cite_note-78"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> </p><p>Employees and employers pay contributions according to a complex classification based on employment type and income. Class 1 (employed persons) NIC is charged at several rates depending on various income thresholds and a number of other factors including age, the type of occupational pension scheme contributed to by the employee and/or employer and whether or not the employee is an ocean-going mariner. Certain married women who opted to pay reduced contributions (in return for reduced benefits) prior to 1977 retain this right for historical reasons. </p><p>Employers also pay contributions on many benefits in kind provided to employees (such as company cars) and on tax liabilities met on behalf of employees via a "PAYE Settlement Agreement". </p><p>There are separate arrangements for self-employed persons, who are normally liable to Class 2 flat rate NIC and Class 4 earnings-related NIC, and for some voluntary sector workers. </p> <div class="mw-heading mw-heading3"><h3 id="Health_and_social_care_levy">Health and social care levy</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=30" title="Edit section: Health and social care levy"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Health_and_social_care_levy" class="mw-redirect" title="Health and social care levy">Health and social care levy</a></div> <p>On 7 September 2021, <a href="/wiki/Prime_Minister_of_the_United_Kingdom" title="Prime Minister of the United Kingdom">Prime Minister</a> <a href="/wiki/Boris_Johnson" title="Boris Johnson">Boris Johnson</a> announced that a new tax would be introduced from April 2023 in order to fund the <a href="/wiki/National_Health_Service" title="National Health Service">National Health Service</a> backlogs arising as a result of the <a href="/wiki/COVID-19_pandemic" title="COVID-19 pandemic">COVID-19 pandemic</a> and the reform of <a href="/wiki/Social_care_in_England" title="Social care in England">social care in England</a>.<sup id="cite_ref-79" class="reference"><a href="#cite_note-79"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> The tax would have a similar application to NICs and will be charged to both employees and employers at a rate of 1.25% on an individual's earnings. However, it would also be payable beyond <a href="/wiki/State_Pension_(United_Kingdom)#State_Pension_age" title="State Pension (United Kingdom)">State Pension Age</a>, which is not the case for NICs. From April 2022 to March 2023, the 1.25% increase would temporarily apply to NICs. The aim was to give <a href="/wiki/HMRC" class="mw-redirect" title="HMRC">HMRC</a> time to make the changes required in order for the levy to be introduced. The <a href="/wiki/Truss_ministry" title="Truss ministry">Truss ministry</a> reversed the implementation of this tax and reverted the NICs as of 6 November 2022. </p> <div class="mw-heading mw-heading3"><h3 id="Capital_gains_tax">Capital gains tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=31" title="Edit section: Capital gains tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Capital_gains_tax_in_the_United_Kingdom" title="Capital gains tax in the United Kingdom">Capital gains tax in the United Kingdom</a>, <a href="/wiki/Corporation_tax_in_the_United_Kingdom" class="mw-redirect" title="Corporation tax in the United Kingdom">Corporation tax in the United Kingdom</a>, and <a href="/wiki/Corporation_Tax_Act_2010" title="Corporation Tax Act 2010">Corporation Tax Act 2010</a></div> <p><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> are subject to tax at 10 or 20 per cent (18 or 28 for capital gains relating to residential property)(for individuals) or at the applicable marginal rate of corporation tax (for companies). </p><p>The basic principle is the same for individuals and companies - the tax applies only on the disposal of a capital asset, and the amount of the gain is calculated as the difference between the disposal proceeds and the "base cost", being the original purchase price plus allowable related expenditure. However, from 6 April 2008, the rate and reliefs applicable to the chargeable gain differ between individuals and companies. Companies apply "indexation relief" to the base cost, increasing it in accordance with the <a href="/wiki/Retail_Prices_Index_(United_Kingdom)" class="mw-redirect" title="Retail Prices Index (United Kingdom)">Retail Prices Index</a> so that (broadly speaking) the gain is calculated on a post-inflation basis (with different rules apply for gains accrued prior to March 1982). The gain is then subject to tax at the applicable marginal rate of corporation tax. </p><p>Individuals are taxed at a flat rate of 18 per cent (or since 22 June 2010, 28 per cent for higher rate taxpayers) with no indexation relief. However, if claiming <a href="/wiki/Entrepreneurs%27_Relief" class="mw-redirect" title="Entrepreneurs' Relief">Entrepreneurs' Relief</a> the rate remains 10 per cent. Capital losses from prior years can be brought forward. </p><p>Expenditure on a business (such as a property business) made by an individual can be claimed as an allowance against Capital Gains. Whether expenditure is claimable against income (potentially reducing income tax) or capital (potentially reducing capital gains tax) depends on whether there was improvement of the property: if there was none, it is against income; if there was some, then it is against capital. </p><p>Transfers between husband and wife or between <a href="/wiki/Civil_partnership_in_the_United_Kingdom" title="Civil partnership in the United Kingdom">civil partners</a> do not crystallise a capital gain, but instead transfer the purchase price (book cost). Otherwise, transfers made as gifts are treated for CGT purposes as being made at the market value at the date of transfer. </p> <div class="mw-heading mw-heading2"><h2 id="Tax_gap">Tax gap</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=32" title="Edit section: Tax gap"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The 'tax gap' is the difference between the amount of tax that should, in theory, be collected by HMRC, against what is actually collected. The tax gap for the <a href="/wiki/United_Kingdom" title="United Kingdom">UK</a> in 2013–14 was £34 billion, or 6.4 per cent of total tax liabilities.<sup id="cite_ref-HMRCtaxgap_80-0" class="reference"><a href="#cite_note-HMRCtaxgap-80"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup> It can be broken down by tax type </p> <table class="wikitable"> <tbody><tr> <th>Tax</th> <th>Amount </th></tr> <tr> <td>Income Tax, National Insurance and Capital Gains Tax</td> <td>£14.0 billion </td></tr> <tr> <td>VAT</td> <td>£13.1 billion </td></tr> <tr> <td>Corporation Tax</td> <td>£3.0 billion </td></tr> <tr> <td>Excise duties</td> <td>£2.7 billion </td></tr> </tbody></table> <p>and behaviour </p> <table class="wikitable"> <tbody><tr> <th>Behaviour</th> <th>Amount </th></tr> <tr> <td><a href="/wiki/Black_market" title="Black market">Hidden economy</a></td> <td>£6.2 billion </td></tr> <tr> <td>Criminal attacks</td> <td>£5.1 billion </td></tr> <tr> <td>Legal interpretation</td> <td>£4.9 billion </td></tr> <tr> <td><a href="/wiki/Tax_evasion" title="Tax evasion">Evasion</a></td> <td>£4.4 billion </td></tr> <tr> <td>Failure to take reasonable care</td> <td>£3.9 billion </td></tr> <tr> <td><a href="/wiki/Tax_avoidance" title="Tax avoidance">Avoidance</a></td> <td>£2.6 billion </td></tr> <tr> <td>Total loss </td> <td>£27.1 billion </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=33" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1216972533">.mw-parser-output .col-begin{border-collapse:collapse;padding:0;color:inherit;width:100%;border:0;margin:0}.mw-parser-output .col-begin-small{font-size:90%}.mw-parser-output .col-break{vertical-align:top;text-align:left}.mw-parser-output .col-break-2{width:50%}.mw-parser-output .col-break-3{width:33.3%}.mw-parser-output .col-break-4{width:25%}.mw-parser-output .col-break-5{width:20%}@media(max-width:720px){.mw-parser-output .col-begin,.mw-parser-output .col-begin>tbody,.mw-parser-output .col-begin>tbody>tr,.mw-parser-output .col-begin>tbody>tr>td{display:block!important;width:100%!important}.mw-parser-output .col-break{padding-left:0!important}}</style><div> <table class="col-begin" role="presentation"> <tbody><tr> <td class="col-break"> <div class="mw-heading mw-heading3"><h3 id="UK-related">UK-related</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=34" title="Edit section: UK-related"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/HM_Revenue_%26_Customs" class="mw-redirect" title="HM Revenue & Customs">HM Revenue & Customs</a></li> <li><a href="/wiki/Chartered_Institute_of_Taxation" title="Chartered Institute of Taxation">Chartered Institute of Taxation</a></li> <li><a href="/wiki/Government_spending_in_the_United_Kingdom" title="Government spending in the United Kingdom">Government spending in the United Kingdom</a></li> <li><a href="/wiki/Institute_of_Indirect_Taxation" title="Institute of Indirect Taxation">Institute of Indirect Taxation</a></li> <li><a href="/wiki/Income_in_the_United_Kingdom" title="Income in the United Kingdom">Income in the United Kingdom</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Tax credit</a></li> <li><a href="/wiki/Starting_rate_of_UK_income_tax" title="Starting rate of UK income tax">Starting rate of UK income tax</a></li> <li><a href="/wiki/Economic_history_of_the_United_Kingdom" title="Economic history of the United Kingdom">Economic history of the United Kingdom</a></li> <li><a href="/wiki/History_of_taxation_in_the_United_Kingdom" title="History of taxation in the United Kingdom">History of taxation in the United Kingdom</a> <ul><li><a href="/wiki/History_of_taxation_in_the_United_Kingdom#Start_of_tax_year" title="History of taxation in the United Kingdom">Why the United Kingdom income tax year begins on 6 April</a></li></ul></li> <li><a href="/wiki/History_of_inheritance_taxes_in_the_United_Kingdom" title="History of inheritance taxes in the United Kingdom">History of inheritance taxes in the United Kingdom </a></li></ul> </td> <td class="col-break"> <div class="mw-heading mw-heading3"><h3 id="Local_taxation">Local taxation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=35" title="Edit section: Local taxation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Business_rates" class="mw-redirect" title="Business rates">Business rates</a></li> <li><a href="/wiki/Council_tax" class="mw-redirect" title="Council tax">Council tax</a></li> <li><a href="/wiki/Local_income_tax" class="mw-redirect" title="Local income tax">Local income tax</a></li></ul> </td> <td class="col-break"> <div class="mw-heading mw-heading3"><h3 id="General_category">General category</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=36" title="Edit section: General category"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Tax" title="Tax">Tax</a></li> <li><a href="/wiki/Tax_haven" title="Tax haven">Tax haven</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li></ul> <p>  </p> </td></tr></tbody></table></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=37" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Citations">Citations</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=38" title="Edit section: Citations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://obr.uk/forecasts-in-depth/brief-guides-and-explainers/public-finances/#:~:text=In%202023-24,%20we%20expect,and%20comes%20from%20many%20sources.">"A brief guide to the public finances"</a>. <i>Office for Budget Responsibility</i><span class="reference-accessdate">. Retrieved <span class="nowrap">25 October</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Office+for+Budget+Responsibility&rft.atitle=A+brief+guide+to+the+public+finances&rft_id=https%3A%2F%2Fobr.uk%2Fforecasts-in-depth%2Fbrief-guides-and-explainers%2Fpublic-finances%2F%23%3A~%3Atext%3DIn%25202023-24%2C%2520we%2520expect%2Cand%2520comes%2520from%2520many%2520sources.&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-Stephen_Dowell2013-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-Stephen_Dowell2013_2-0">^</a></b></span> <span class="reference-text"><a href="/wiki/Stephen_Dowell" title="Stephen Dowell">Stephen Dowell</a>, <i>History of Taxation and Taxes in England</i> (Routledge, 2013)</span> </li> <li id="cite_note-inflation-UK-3"><span class="mw-cite-backlink">^ <a href="#cite_ref-inflation-UK_3-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-inflation-UK_3-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-inflation-UK_3-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text">UK <a href="/wiki/Retail_Price_Index" title="Retail Price Index">Retail Price Index</a> inflation figures are based on data from <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFClark2017" class="citation web cs1">Clark, Gregory (2017). <a rel="nofollow" class="external text" href="https://measuringworth.com/datasets/ukearncpi/">"The Annual RPI and Average Earnings for Britain, 1209 to Present (New Series)"</a>. <i><a href="/wiki/MeasuringWorth" title="MeasuringWorth">MeasuringWorth</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">7 May</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=MeasuringWorth&rft.atitle=The+Annual+RPI+and+Average+Earnings+for+Britain%2C+1209+to+Present+%28New+Series%29&rft.date=2017&rft.aulast=Clark&rft.aufirst=Gregory&rft_id=https%3A%2F%2Fmeasuringworth.com%2Fdatasets%2Fukearncpi%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-first-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-first_4-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/history/taxhis1.htm">"A tax to beat Napoleon"</a>. HM Revenue & Customs<span class="reference-accessdate">. Retrieved <span class="nowrap">24 January</span> 2007</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=A+tax+to+beat+Napoleon&rft.pub=HM+Revenue+%26+Customs&rft_id=http%3A%2F%2Fwww.hmrc.gov.uk%2Fhistory%2Ftaxhis1.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text">Allen Horstman, "'Taxation in the Zenith': Taxes and Classes in the United Kingdom, 1816–1842", <i>Journal of European Economic History</i> (2003) 32#1 pp. 111–137.</span> </li> <li id="cite_note-Stephen_Dowell_2013-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-Stephen_Dowell_2013_6-0">^</a></b></span> <span class="reference-text">Stephen Dowell, <i>History of Taxation and Taxes in England</i> (Routledge, 2013)</span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text">A.J.P. Taylor, <i>English History 1914-1945</i> (1965) pp 40 – 41.</span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text">M. J. 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London. <a rel="nofollow" class="external text" href="https://ghostarchive.org/archive/20220112/https://www.telegraph.co.uk/news/politics/9740253/Two-thirds-of-millionaires-disappeared-from-official-statistics-to-avoid-50p-tax-rate.html">Archived</a> from the original on 12 January 2022.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Daily+Telegraph&rft.atitle=Two-thirds+of+millionaires+disappeared+from+official+statistics+to+avoid+50p+tax+rate&rft.date=2012-12-12&rft.aulast=Winnett&rft.aufirst=Robert&rft_id=https%3A%2F%2Fwww.telegraph.co.uk%2Fnews%2Fpolitics%2F9740253%2FTwo-thirds-of-millionaires-disappeared-from-official-statistics-to-avoid-50p-tax-rate.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20160302104311/https://www.politicshome.com/economy-and-work/articles/story/cut-top-rate-tax-helped-raise-extra-%C2%A38bn-osborne-claims">"Cut to top rate of tax helped raise an extra £8bn, Osborne claims"</a>. 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Retrieved <span class="nowrap">13 December</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Office+for+Budget+Responsibility&rft.atitle=Effect+of+the+additional+rate+of+income+tax+on+receipts&rft_id=https%3A%2F%2Fobr.uk%2Fbox%2Feffect-of-the-additional-rate-of-income-tax-on-receipts%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://webarchive.nationalarchives.gov.uk/ukgwa/20130129110402/http:/cdn.hm-treasury.gov.uk/budget2012_complete.pdf#page=51">"UK Government Web Archive"</a> <span class="cs1-format">(PDF)</span>. <i>webarchive.nationalarchives.gov.uk</i><span class="reference-accessdate">. Retrieved <span class="nowrap">13 December</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=webarchive.nationalarchives.gov.uk&rft.atitle=UK+Government+Web+Archive&rft_id=https%3A%2F%2Fwebarchive.nationalarchives.gov.uk%2Fukgwa%2F20130129110402%2Fhttp%3A%2Fcdn.hm-treasury.gov.uk%2Fbudget2012_complete.pdf%23page%3D51&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://fullfact.org/economy/did-cutting-50p-rate-tax-raise-8-billion/">"Did cutting the 50p rate of tax raise £8 billion?"</a>. <i>Full Fact</i>. 4 March 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">13 December</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Full+Fact&rft.atitle=Did+cutting+the+50p+rate+of+tax+raise+%C2%A38+billion%3F&rft.date=2016-03-04&rft_id=https%3A%2F%2Ffullfact.org%2Feconomy%2Fdid-cutting-50p-rate-tax-raise-8-billion%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.bbc.com/news/business-63007219">"Income tax to be cut by 1p from April"</a>. <i>BBC News</i>. 23 September 2022.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=BBC+News&rft.atitle=Income+tax+to+be+cut+by+1p+from+April&rft.date=2022-09-23&rft_id=https%3A%2F%2Fwww.bbc.com%2Fnews%2Fbusiness-63007219&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/publications/the-growth-plan-2022-documents">"The Growth Plan"</a>. <i><a href="/wiki/UK_Government" class="mw-redirect" title="UK Government">UK Government</a></i> (Standard). 23 September 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">17 October</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=UK+Government&rft.atitle=The+Growth+Plan&rft.date=2022-09-23&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fthe-growth-plan-2022-documents&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/budget2004/revbn40.htm">"REV BN 40: Tax Treatment of Pre-Owned Assets"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=REV+BN+40%3A+Tax+Treatment+of+Pre-Owned+Assets&rft_id=http%3A%2F%2Fwww.hmrc.gov.uk%2Fbudget2004%2Frevbn40.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/organisations/hm-revenue-customs">HM Revenue & Customs.</a></span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/collections/hmrc-manuals">HMRC Manuals.</a></span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/cnr/res-dom-faqs.htm">"Tax on foreign income"</a>. GOV.UK.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tax+on+foreign+income&rft.pub=GOV.UK&rft_id=http%3A%2F%2Fwww.hmrc.gov.uk%2Fcnr%2Fres-dom-faqs.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/guidance/deemed-domicile-rules">"Deemed Domicile Rules"</a>. <i>HM Revenue & Customs</i><span class="reference-accessdate">. Retrieved <span class="nowrap">24 November</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=HM+Revenue+%26+Customs&rft.atitle=Deemed+Domicile+Rules&rft_id=https%3A%2F%2Fwww.gov.uk%2Fguidance%2Fdeemed-domicile-rules&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxresidenceguide.co.uk/the-difference-between-domicile-and-residence/">"The Difference Between Domicile and Residence"</a>. <i>Tax Residence Guide</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">24 November</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Tax+Journal&rft.atitle=Planning+for+deemed+domicile+after+15+years&rft_id=https%3A%2F%2Fwww.taxjournal.com%2Farticles%2Fplanning-deemed-domicile-after-15-years-06122018&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120421053416/http://www.icaew.com/en/library/subject-gateways/tax/double-tax-treaties">"Double tax treaties"</a>. <a href="/wiki/Institute_of_Chartered_Accountants_in_England_and_Wales" title="Institute of Chartered Accountants in England and Wales">Institute of Chartered Accountants in England and Wales</a>. 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Retrieved <span class="nowrap">11 November</span> 2011</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=HM+Revenue+and+Customs+receipts&rft.pub=hmrc.gov.uk&rft_id=http%3A%2F%2Fwww.hmrc.gov.uk%2Fstats%2Ftax_receipts%2Ftax-receipts-and-taxpayers.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-79"><span class="mw-cite-backlink"><b><a href="#cite_ref-79">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.theguardian.com/politics/2021/sep/07/boris-johnson-unveils-12bn-a-year-tax-rise-to-pay-for-nhs-and-social-care">"Boris Johnson unveils £12bn-a-year tax rise to pay for NHS and social care"</a>. <i><a href="/wiki/TheGuardian.com" class="mw-redirect" title="TheGuardian.com">TheGuardian.com</a></i>. 7 September 2021.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=TheGuardian.com&rft.atitle=Boris+Johnson+unveils+%C2%A312bn-a-year+tax+rise+to+pay+for+NHS+and+social+care&rft.date=2021-09-07&rft_id=https%3A%2F%2Fwww.theguardian.com%2Fpolitics%2F2021%2Fsep%2F07%2Fboris-johnson-unveils-12bn-a-year-tax-rise-to-pay-for-nhs-and-social-care&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-HMRCtaxgap-80"><span class="mw-cite-backlink"><b><a href="#cite_ref-HMRCtaxgap_80-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/470540/HMRC-measuring-tax-gaps-2015-1.pdf">"Measuring tax gaps 2015 edition"</a> <span class="cs1-format">(PDF)</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Measuring+tax+gaps+2015+edition&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fuploads%2Fsystem%2Fuploads%2Fattachment_data%2Ffile%2F470540%2FHMRC-measuring-tax-gaps-2015-1.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading3"><h3 id="Sources">Sources</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Kingdom&action=edit&section=39" title="Edit section: Sources"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239549316">.mw-parser-output .refbegin{margin-bottom:0.5em}.mw-parser-output .refbegin-hanging-indents>ul{margin-left:0}.mw-parser-output .refbegin-hanging-indents>ul>li{margin-left:0;padding-left:3.2em;text-indent:-3.2em}.mw-parser-output .refbegin-hanging-indents ul,.mw-parser-output .refbegin-hanging-indents ul li{list-style:none}@media(max-width:720px){.mw-parser-output .refbegin-hanging-indents>ul>li{padding-left:1.6em;text-indent:-1.6em}}.mw-parser-output .refbegin-columns{margin-top:0.3em}.mw-parser-output .refbegin-columns ul{margin-top:0}.mw-parser-output .refbegin-columns li{page-break-inside:avoid;break-inside:avoid-column}@media screen{.mw-parser-output .refbegin{font-size:90%}}</style><div class="refbegin" style=""> <ul><li><a href="/wiki/Stephen_Dowell" title="Stephen Dowell">Stephen Dowell</a>, <i>History of Taxation and Taxes in England</i> (Routledge, 2013)</li></ul> </div> <div style="clear:both;" class=""></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_Europe" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation_in_Europe" title="Template:Taxation in Europe"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation_in_Europe" title="Template talk:Taxation in Europe"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation_in_Europe" title="Special:EditPage/Template:Taxation in Europe"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_Europe" style="font-size:114%;margin:0 4em"><a href="/wiki/Tax" title="Tax">Taxation</a> in Europe</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Sovereign states</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Andorra" title="Taxation in Andorra">Andorra</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Austria" title="Taxation in Austria">Austria</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/w/index.php?title=Taxation_in_Belarus&action=edit&redlink=1" class="new" title="Taxation in Belarus (page does not exist)">Belarus</a></li> <li><a href="/wiki/Taxation_in_Belgium" title="Taxation in Belgium">Belgium</a></li> <li><a href="/wiki/Taxation_in_Bosnia_and_Herzegovina" title="Taxation in Bosnia and Herzegovina">Bosnia and Herzegovina</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Cyprus" title="Taxation in Cyprus">Cyprus</a></li> <li><a href="/wiki/Taxation_in_the_Czech_Republic" title="Taxation in the Czech Republic">Czech Republic</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Estonia" title="Taxation in Estonia">Estonia</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Georgia_(country)" title="Taxation in Georgia (country)">Georgia</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hungary" title="Taxation in Hungary">Hungary</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li class="mw-empty-elt"></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Latvia" title="Taxation in Latvia">Latvia</a></li> <li><a href="/wiki/Taxation_in_Liechtenstein" class="mw-redirect" title="Taxation in Liechtenstein">Liechtenstein</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Luxembourg" title="Taxation in Luxembourg">Luxembourg</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/w/index.php?title=Taxation_in_Moldova&action=edit&redlink=1" class="new" title="Taxation in Moldova (page does not exist)">Moldova</a></li> <li><a href="/w/index.php?title=Taxation_in_Monaco&action=edit&redlink=1" class="new" title="Taxation in Monaco (page does not exist)">Monaco</a></li> <li><a href="/wiki/Taxation_in_Montenegro" class="mw-redirect" title="Taxation in Montenegro">Montenegro</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/w/index.php?title=Taxation_in_North_Macedonia&action=edit&redlink=1" class="new" title="Taxation in North Macedonia (page does not exist)">North Macedonia</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/w/index.php?title=Taxation_in_Romania&action=edit&redlink=1" class="new" title="Taxation in Romania (page does not exist)">Romania</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/w/index.php?title=Taxation_in_San_Marino&action=edit&redlink=1" class="new" title="Taxation in San Marino (page does not exist)">San Marino</a></li> <li><a href="/wiki/Taxation_in_Serbia" title="Taxation in Serbia">Serbia</a></li> <li><a href="/wiki/Taxation_in_Slovakia" title="Taxation in Slovakia">Slovakia</a></li> <li><a href="/w/index.php?title=Taxation_in_Slovenia&action=edit&redlink=1" class="new" title="Taxation in Slovenia (page does not exist)">Slovenia</a></li> <li><a href="/wiki/Taxation_in_Spain" title="Taxation in Spain">Spain</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Turkey" title="Taxation in Turkey">Turkey</a></li> <li><a href="/wiki/Taxation_in_Ukraine" title="Taxation in Ukraine">Ukraine</a></li> <li><a class="mw-selflink selflink">United Kingdom</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">States with limited<br />recognition</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Abkhazia&action=edit&redlink=1" class="new" title="Taxation in Abkhazia (page does not exist)">Abkhazia</a></li> <li><a href="/w/index.php?title=Taxation_in_Kosovo&action=edit&redlink=1" class="new" title="Taxation in Kosovo (page does not exist)">Kosovo</a></li> <li><a href="/w/index.php?title=Taxation_in_Northern_Cyprus&action=edit&redlink=1" class="new" title="Taxation in Northern Cyprus (page does not exist)">Northern Cyprus</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Ossetia&action=edit&redlink=1" class="new" title="Taxation in South Ossetia (page does not exist)">South Ossetia</a></li> <li><a href="/w/index.php?title=Taxation_in_Transnistria&action=edit&redlink=1" class="new" title="Taxation in Transnistria (page does not exist)">Transnistria</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other entities</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_the_European_Union" class="mw-redirect" title="Taxation in the European Union">European Union</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"><style data-mw-deduplicate="TemplateStyles:r886047488">.mw-parser-output .nobold{font-weight:normal}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r886047488"></div><div role="navigation" class="navbox" aria-labelledby="United_Kingdom_articles" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:United_Kingdom_topics" title="Template:United Kingdom topics"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:United_Kingdom_topics" title="Template talk:United Kingdom topics"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:United_Kingdom_topics" title="Special:EditPage/Template:United Kingdom topics"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="United_Kingdom_articles" style="font-size:114%;margin:0 4em"><a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a> articles</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/History_of_the_United_Kingdom" title="History of the United Kingdom">History</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Timeline_of_British_history" title="Timeline of British history">Chronology</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Formation_of_the_United_Kingdom_of_Great_Britain_and_Northern_Ireland" class="mw-redirect" title="Formation of the United Kingdom of Great Britain and Northern Ireland">Formation</a> <ul><li><a href="/wiki/Union_of_England_and_Scotland_Act_1603" title="Union of England and Scotland Act 1603">Union of England and Scotland Act 1603</a></li> <li><a href="/wiki/Treaty_of_Union" title="Treaty of Union">Treaty of Union</a></li> <li><a href="/wiki/Acts_of_Union_1707" title="Acts of Union 1707">Acts of Union 1707</a></li> <li><a href="/wiki/Union_with_Scotland_(Amendment)_Act_1707" title="Union with Scotland (Amendment) Act 1707">Union with Scotland (Amendment) Act 1707</a></li></ul></li> <li><a href="/wiki/Georgian_era" title="Georgian era">Georgian era</a></li> <li><a href="/wiki/Victorian_era" title="Victorian era">Victorian era</a></li> <li><a href="/wiki/Edwardian_era" title="Edwardian era">Edwardian era</a></li> <li><a href="/wiki/History_of_the_United_Kingdom_during_the_First_World_War" title="History of the United Kingdom during the First World War">First World War</a></li> <li><a href="/wiki/Interwar_Britain" title="Interwar Britain">Interwar</a></li> <li>Second World War <ul><li><a href="/wiki/United_Kingdom_home_front_during_World_War_II" title="United Kingdom home front during World War II">civilian</a></li> <li><a href="/wiki/Military_history_of_the_United_Kingdom_during_World_War_II" title="Military history of the United Kingdom during World War II">military</a></li></ul></li> <li>Postwar <ul><li><a href="/wiki/Postwar_Britain_(1945%E2%80%931979)" class="mw-redirect" title="Postwar Britain (1945–1979)">political</a></li> <li><a href="/wiki/Social_history_of_Postwar_Britain_(1945%E2%80%931979)" class="mw-redirect" title="Social history of Postwar Britain (1945–1979)">social</a></li></ul></li> <li>Since 1979 <ul><li><a href="/wiki/Political_history_of_the_United_Kingdom_(1979%E2%80%93present)" title="Political history of the United Kingdom (1979–present)">political</a></li> <li><a href="/wiki/Social_history_of_the_United_Kingdom_(1979%E2%80%93present)" title="Social history of the United Kingdom (1979–present)">social</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">By topic</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economic_history_of_the_United_Kingdom" title="Economic history of the United Kingdom">Economic</a></li> <li><a href="/wiki/British_Empire" title="British Empire">Empire</a></li> <li><a href="/wiki/History_of_the_foreign_relations_of_the_United_Kingdom" title="History of the foreign relations of the United Kingdom">Foreign relations</a> <ul><li><a href="/wiki/International_relations_(1814%E2%80%931919)" title="International relations (1814–1919)">1814–1919</a></li></ul></li> <li><a href="/wiki/History_of_law_enforcement_in_the_United_Kingdom" title="History of law enforcement in the United Kingdom">Law enforcement</a></li> <li><a href="/wiki/Maritime_history_of_the_United_Kingdom" title="Maritime history of the United Kingdom">Maritime</a></li> <li><a href="/wiki/History_of_mass_surveillance_in_the_United_Kingdom" title="History of mass surveillance in the United Kingdom">Mass surveillance</a></li> <li><a href="/wiki/Military_history_of_the_United_Kingdom" title="Military history of the United Kingdom">Military</a></li> <li><a href="/wiki/History_of_taxation_in_the_United_Kingdom" title="History of taxation in the United Kingdom">Taxation</a></li> <li><a href="/wiki/History_of_women_in_the_United_Kingdom" title="History of women in the United Kingdom">Women's history</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Geography_of_the_United_Kingdom" title="Geography of the United Kingdom">Geography</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Administrative_geography_of_the_United_Kingdom" title="Administrative geography of the United Kingdom">Administrative</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Counties_of_the_United_Kingdom" title="Counties of the United Kingdom">Counties of the United Kingdom</a></li> <li><a href="/wiki/Countries_of_the_United_Kingdom" title="Countries of the United Kingdom">Countries of the United Kingdom</a></li> <li><a href="/wiki/Crown_Dependencies" title="Crown Dependencies">Crown Dependencies</a></li> <li><a href="/wiki/British_Overseas_Territories" title="British Overseas Territories">Overseas territories</a></li> <li><a href="/wiki/City_status_in_the_United_Kingdom" title="City status in the United Kingdom">City status</a></li> <li><a href="/wiki/List_of_towns_in_the_United_Kingdom" title="List of towns in the United Kingdom">Towns</a></li> <li><a href="/wiki/List_of_countries_that_have_gained_independence_from_the_United_Kingdom" title="List of countries that have gained independence from the United Kingdom">Former colonies</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Geography_of_the_United_Kingdom" title="Geography of the United Kingdom">Physical</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/British_Isles" title="British Isles">British Isles</a> <ul><li><a href="/wiki/Terminology_of_the_British_Isles" title="Terminology of the British Isles">terminology</a></li> <li><a href="/wiki/Great_Britain" title="Great Britain">Great Britain</a></li></ul></li> <li><a href="/wiki/Climate_of_the_United_Kingdom" title="Climate of the United Kingdom">Climate</a> <ul><li><a href="/wiki/Climate_change_in_the_United_Kingdom" title="Climate change in the United Kingdom">change</a></li></ul></li> <li><a href="/wiki/Coastline_of_the_United_Kingdom" title="Coastline of the United Kingdom">Coastline</a></li> <li><a href="/wiki/Geology_of_Great_Britain" title="Geology of Great Britain">Geology</a></li> <li><a href="/wiki/List_of_lakes_and_lochs_of_the_United_Kingdom" title="List of lakes and lochs of the United Kingdom">Lakes and lochs</a></li> <li><a href="/wiki/Lists_of_mountains_and_hills_in_the_British_Isles" title="Lists of mountains and hills in the British Isles">Mountains</a></li> <li><a href="/wiki/List_of_rivers_of_the_United_Kingdom" title="List of rivers of the United Kingdom">Rivers</a></li> <li><a href="/wiki/List_of_volcanoes_in_the_United_Kingdom" title="List of volcanoes in the United Kingdom">Volcanoes</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/List_of_renewable_resources_produced_and_traded_by_the_United_Kingdom" title="List of renewable resources produced and traded by the United Kingdom">Resources</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agriculture_in_the_United_Kingdom" title="Agriculture in the United Kingdom">Agriculture</a></li> <li><a href="/wiki/Energy_in_the_United_Kingdom" title="Energy in the United Kingdom">Energy</a> <ul><li><a href="/wiki/Biodiesel_in_the_United_Kingdom" class="mw-redirect" title="Biodiesel in the United Kingdom">biodiesel</a></li> <li><a href="/wiki/Coal_mining_in_the_United_Kingdom" title="Coal mining in the United Kingdom">coal</a></li> <li><a href="/wiki/Geothermal_power_in_the_United_Kingdom" title="Geothermal power in the United Kingdom">geothermal</a></li> <li><a href="/wiki/Hydraulic_fracturing_in_the_United_Kingdom" class="mw-redirect" title="Hydraulic fracturing in the United Kingdom">hydraulic frac.</a></li> <li><a href="/wiki/Hydroelectricity_in_the_United_Kingdom" title="Hydroelectricity in the United Kingdom">hydroelectricity</a></li> <li><a href="/wiki/Renewable_energy_in_the_United_Kingdom#Ocean_power" title="Renewable energy in the United Kingdom">marine</a></li> <li><a href="/wiki/North_Sea_oil" title="North Sea oil">North Sea oil</a></li> <li><a href="/wiki/Renewable_energy_in_the_United_Kingdom" title="Renewable energy in the United Kingdom">Renewable energy</a></li> <li><a href="/wiki/Solar_power_in_the_United_Kingdom" title="Solar power in the United Kingdom">solar</a></li> <li><a href="/wiki/Wind_power_in_the_United_Kingdom" title="Wind power in the United Kingdom">wind</a></li></ul></li> <li>Fishing <ul><li><a href="/wiki/Fishing_industry_in_England" title="Fishing industry in England">English</a></li> <li><a href="/wiki/Fishing_industry_in_Scotland" title="Fishing industry in Scotland">Scottish</a></li> <li><a href="/wiki/Fishing_industry_in_Wales" title="Fishing industry in Wales">Welsh</a></li></ul></li> <li><a href="/wiki/Hunting_and_shooting_in_the_United_Kingdom" title="Hunting and shooting in the United Kingdom">Hunting</a></li> <li>Materials <ul><li><a href="/wiki/Forestry_in_the_United_Kingdom" title="Forestry in the United Kingdom">forestry</a></li> <li><a href="/wiki/Mining_in_the_United_Kingdom" title="Mining in the United Kingdom">mining</a></li></ul></li> <li>Wildlife <ul><li><a href="/wiki/Fauna_of_Great_Britain" title="Fauna of Great Britain">fauna</a></li> <li><a href="/wiki/Flora_of_Great_Britain_and_Ireland" title="Flora of Great Britain and Ireland">flora</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Politics_of_the_United_Kingdom" title="Politics of the United Kingdom">Politics</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Constitution_of_the_United_Kingdom" title="Constitution of the United Kingdom">Constitution</a></li> <li><a href="/wiki/Corruption_in_the_United_Kingdom" title="Corruption in the United Kingdom">Corruption</a></li> <li><a href="/wiki/Devolution_in_the_United_Kingdom" title="Devolution in the United Kingdom">Devolution</a></li> <li><a href="/wiki/Elections_in_the_United_Kingdom" title="Elections in the United Kingdom">Elections</a> <ul><li><a href="/wiki/UK_parliamentary_by-elections" title="UK parliamentary by-elections">By-elections</a></li></ul></li> <li><a href="/wiki/Foreign_relations_of_the_United_Kingdom" title="Foreign relations of the United Kingdom">Foreign relations</a></li> <li><a href="/wiki/Human_rights_in_the_United_Kingdom" title="Human rights in the United Kingdom">Human rights</a> <ul><li><a href="/wiki/LGBT_rights_in_the_United_Kingdom" class="mw-redirect" title="LGBT rights in the United Kingdom">LGBT</a></li></ul></li> <li><a href="/wiki/Judiciaries_of_the_United_Kingdom" title="Judiciaries of the United Kingdom">Judiciary</a></li> <li><a href="/wiki/Law_of_the_United_Kingdom" title="Law of the United Kingdom">Law</a></li> <li><a href="/wiki/Law_enforcement_in_the_United_Kingdom" title="Law enforcement in the United Kingdom">Law enforcement</a></li> <li><a href="/wiki/Local_government_in_the_United_Kingdom" title="Local government in the United Kingdom">Local government</a></li> <li><a href="/wiki/Monarchy_of_the_United_Kingdom" title="Monarchy of the United Kingdom">Monarchy</a> <ul><li><a href="/wiki/List_of_British_monarchs" title="List of British monarchs">monarchs</a></li> <li><a href="/wiki/Republicanism_in_the_United_Kingdom" title="Republicanism in the United Kingdom">republicanism</a></li></ul></li> <li><a href="/wiki/British_nationality_law" title="British nationality law">Nationality</a></li> <li><a href="/wiki/Parliament_of_the_United_Kingdom" title="Parliament of the United Kingdom">Parliament</a> <ul><li><a href="/wiki/House_of_Commons_of_the_United_Kingdom" title="House of Commons of the United Kingdom">House of Commons</a></li> <li><a href="/wiki/House_of_Lords" title="House of Lords">House of Lords</a></li></ul></li> <li><a href="/wiki/List_of_political_parties_in_the_United_Kingdom" title="List of political parties in the United Kingdom">Political parties</a></li> <li><a href="/wiki/List_of_female_leaders_of_British_political_parties" title="List of female leaders of British political parties">Female party leaders</a></li> <li><a href="/wiki/List_of_political_scandals_in_the_United_Kingdom" title="List of political scandals in the United Kingdom">Political scandals</a></li> <li><a href="/wiki/Official_Opposition_Shadow_Cabinet_(United_Kingdom)" title="Official Opposition Shadow Cabinet (United Kingdom)">Shadow Cabinet</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Government_of_the_United_Kingdom" title="Government of the United Kingdom">Government</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Cabinet_of_the_United_Kingdom" title="Cabinet of the United Kingdom">Cabinet</a> <ul><li><a href="/wiki/List_of_British_governments" title="List of British governments">list</a></li></ul></li> <li><a href="/wiki/Civil_Service_(United_Kingdom)" title="Civil Service (United Kingdom)">Civil service</a></li> <li><a href="/wiki/Departments_of_the_Government_of_the_United_Kingdom" title="Departments of the Government of the United Kingdom">Departments</a></li> <li><a href="/wiki/Sunak_ministry" title="Sunak ministry">Ministers</a> <ul><li><a href="/wiki/List_of_government_ministers_of_the_United_Kingdom" title="List of government ministers of the United Kingdom">list</a></li></ul></li> <li><a href="/wiki/Prime_Minister_of_the_United_Kingdom" title="Prime Minister of the United Kingdom">Prime Minister</a> <ul><li><a href="/wiki/List_of_prime_ministers_of_the_United_Kingdom" title="List of prime ministers of the United Kingdom">list</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/British_Armed_Forces" title="British Armed Forces">Military</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/His_Majesty%27s_Naval_Service" title="His Majesty's Naval Service">His Majesty's Naval Service</a></li> <li><a href="/wiki/British_Army" title="British Army">British Army</a></li> <li><a href="/wiki/Royal_Air_Force" title="Royal Air Force">Royal Air Force</a></li> <li><a href="/wiki/United_Kingdom_and_weapons_of_mass_destruction" title="United Kingdom and weapons of mass destruction">Weapons of mass destruction</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Economy_of_the_United_Kingdom" title="Economy of the United Kingdom">Economy</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_banks_in_the_United_Kingdom" title="List of banks in the United Kingdom">Banks</a> <ul><li><a href="/wiki/Bank_of_England" title="Bank of England">Bank of England</a></li></ul></li> <li><a href="/wiki/Budget_of_the_United_Kingdom" title="Budget of the United Kingdom">Budget</a></li> <li><a href="/wiki/Economic_geography_of_the_United_Kingdom" title="Economic geography of the United Kingdom">Economic geography</a></li> <li><a href="/wiki/Free_trade_agreements_of_the_United_Kingdom" title="Free trade agreements of the United Kingdom">Free trade agreements</a></li> <li><a href="/wiki/Income_in_the_United_Kingdom" title="Income in the United Kingdom">Income</a></li> <li><a href="/wiki/Manufacturing_in_the_United_Kingdom" title="Manufacturing in the United Kingdom">Manufacturing</a></li> <li><a href="/wiki/Pound_sterling" title="Pound sterling">Pound sterling <span style="font-size:85%;">(currency)</span></a></li> <li><a href="/wiki/Science_and_technology_in_the_United_Kingdom" title="Science and technology in the United Kingdom">Science and technology</a></li> <li><a href="/wiki/List_of_stock_exchanges_in_the_United_Kingdom,_the_British_Crown_Dependencies_and_United_Kingdom_Overseas_Territories" title="List of stock exchanges in the United Kingdom, the British Crown Dependencies and United Kingdom Overseas Territories">Stock exchanges</a> (<a href="/wiki/London_Stock_Exchange" title="London Stock Exchange">London Exchange</a>)</li> <li><a class="mw-selflink selflink">Taxation</a></li> <li><a href="/wiki/Telecommunications_in_the_United_Kingdom" title="Telecommunications in the United Kingdom">Telecommunications</a></li> <li><a href="/wiki/Tourism_in_the_United_Kingdom" title="Tourism in the United Kingdom">Tourism</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Transport_in_the_United_Kingdom" title="Transport in the United Kingdom">Transport</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Air_transport_in_the_United_Kingdom" title="Air transport in the United Kingdom">Air transport</a></li> <li><a href="/wiki/Bus_transport" class="mw-redirect" title="Bus transport">Bus transport</a></li> <li><a href="/wiki/Driving_in_the_United_Kingdom" title="Driving in the United Kingdom">Driving</a></li> <li><a href="/wiki/Roads_in_the_United_Kingdom" title="Roads in the United Kingdom">Roads</a></li> <li><a href="/wiki/Rail_transport_in_the_United_Kingdom" class="mw-redirect" title="Rail transport in the United Kingdom">Rail transport</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Society_of_the_United_Kingdom" title="Category:Society of the United Kingdom">Society</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Cannabis_in_the_United_Kingdom" title="Cannabis in the United Kingdom">Cannabis</a></li> <li><a href="/wiki/Crime_in_the_United_Kingdom" title="Crime in the United Kingdom">Crime</a></li> <li><a href="/wiki/Demographics_of_the_United_Kingdom" title="Demographics of the United Kingdom">Demography</a></li> <li><a href="/wiki/Drug_policy_of_the_United_Kingdom" title="Drug policy of the United Kingdom">Drug policy</a></li> <li><a href="/wiki/Education_in_the_United_Kingdom" title="Education in the United Kingdom">Education</a></li> <li><a href="/wiki/Environmental_inequality_in_the_United_Kingdom" title="Environmental inequality in the United Kingdom">Environmental inequality</a></li> <li><a href="/wiki/Environmental_issues_in_the_United_Kingdom" title="Environmental issues in the United Kingdom">Environmental issues</a></li> <li><a href="/wiki/Ethnic_groups_in_the_United_Kingdom" title="Ethnic groups in the United Kingdom">Ethnic groups</a></li> <li><a href="/wiki/Health_in_the_United_Kingdom" title="Health in the United Kingdom">Health</a></li> <li><a href="/wiki/Homelessness_in_the_United_Kingdom" title="Homelessness in the United Kingdom">Homelessness</a> <ul><li><a href="/wiki/Homelessness_in_England" title="Homelessness in England">England</a></li> <li><a href="/wiki/Homelessness_in_Scotland" title="Homelessness in Scotland">Scotland</a></li></ul></li> <li><a href="/wiki/Housing_in_the_United_Kingdom" title="Housing in the United Kingdom">Housing</a></li> <li><a href="/wiki/Hunger_in_the_United_Kingdom" title="Hunger in the United Kingdom">Hunger</a></li> <li><a href="/wiki/Modern_immigration_to_the_United_Kingdom" title="Modern immigration to the United Kingdom">Immigration</a></li> <li><a href="/wiki/List_of_British_innovations_and_discoveries" title="List of British innovations and discoveries">Innovation</a></li> <li><a href="/wiki/Languages_of_the_United_Kingdom" title="Languages of the United Kingdom">Languages</a></li> <li><a href="/wiki/List_of_British_regions_by_life_expectancy" title="List of British regions by life expectancy">Life expectancy</a></li> <li><a href="/wiki/Mental_health_in_the_United_Kingdom" title="Mental health in the United Kingdom">Mental health</a></li> <li><a href="/wiki/Poverty_in_the_United_Kingdom" title="Poverty in the United Kingdom">Poverty</a></li> <li><a href="/wiki/Prostitution_in_the_United_Kingdom" title="Prostitution in the United Kingdom">Prostitution</a></li> <li><a href="/wiki/Public_holidays_in_the_United_Kingdom" title="Public holidays in the United Kingdom">Public holidays</a></li> <li><a href="/wiki/Racism_in_the_United_Kingdom" title="Racism in the United Kingdom">Racism</a></li> <li><a href="/wiki/Social_care_in_the_United_Kingdom" title="Social care in the United Kingdom">Social care</a></li> <li><a href="/wiki/Social_class_in_the_United_Kingdom" title="Social class in the United Kingdom">Social class</a></li> <li><a href="/wiki/Suicide_in_the_United_Kingdom" title="Suicide in the United Kingdom">Suicide</a></li> <li><a href="/wiki/Universal_basic_income_in_the_United_Kingdom" title="Universal basic income in the United Kingdom">Universal basic income (UBI)</a></li> <li><a href="/wiki/Water_supply_and_sanitation_in_the_United_Kingdom" title="Water supply and sanitation in the United Kingdom">Water supply and sanitation</a></li> <li><a href="/wiki/Waste_in_the_United_Kingdom" title="Waste in the United Kingdom">Waste</a></li> <li><a href="/wiki/Welfare_state_in_the_United_Kingdom" title="Welfare state in the United Kingdom">Welfare state</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Culture_of_the_United_Kingdom" title="Culture of the United Kingdom">Culture</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Art_of_the_United_Kingdom" title="Art of the United Kingdom">Art</a></li> <li><a href="/wiki/God_Save_the_King" title="God Save the King">Anthem</a></li> <li><a href="/wiki/Cinema_of_the_United_Kingdom" title="Cinema of the United Kingdom">Cinema</a></li> <li><a href="/wiki/British_cuisine" title="British cuisine">Cuisine</a> <ul><li><a href="/wiki/Wine_from_the_United_Kingdom" title="Wine from the United Kingdom">Wine</a></li></ul></li> <li><a href="/wiki/British_national_identity" title="British national identity">Identity</a></li> <li><a href="/wiki/British_literature" title="British literature">Literature</a></li> <li><a href="/wiki/Mass_media_in_the_United_Kingdom" title="Mass media in the United Kingdom">Media</a></li> <li><a href="/wiki/Music_of_the_United_Kingdom" title="Music of the United Kingdom">Music</a></li> <li><a href="/wiki/Religion_in_the_United_Kingdom" title="Religion in the United Kingdom">Religion</a></li> <li><a href="/wiki/Sport_in_the_United_Kingdom" title="Sport in the United Kingdom">Sport</a></li> <li><a href="/wiki/List_of_national_symbols_of_the_United_Kingdom,_the_Channel_Islands_and_the_Isle_of_Man" title="List of national symbols of the United Kingdom, the Channel Islands and the Isle of Man">Symbols</a></li> <li><a href="/wiki/Theatre_of_the_United_Kingdom" title="Theatre of the United Kingdom">Theatre</a></li> <li><a href="/wiki/Stereotypes_of_the_British" class="mw-redirect" title="Stereotypes of the British">Stereotypes of the British</a></li> <li><a href="/wiki/List_of_World_Heritage_Sites_in_the_United_Kingdom" title="List of World Heritage Sites in the United Kingdom">World Heritage Sites</a></li> <li><a href="/wiki/Anglosphere" title="Anglosphere">Anglosphere</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Countries_of_the_United_Kingdom" style="font-size:114%;margin:0 4em"><a href="/wiki/Countries_of_the_United_Kingdom" title="Countries of the United Kingdom">Countries of the United Kingdom</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/England" title="England">England</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_England" title="History of England">History</a> <ul><li><a href="/wiki/English_society" title="English society">social</a></li> <li><a href="/wiki/Timeline_of_English_history" title="Timeline of English history">timeline</a></li></ul></li> <li><a href="/wiki/Geography_of_England" title="Geography of England">Geography</a></li> <li><a href="/wiki/Politics_of_England" title="Politics of England">Politics</a></li> <li><a href="/wiki/English_law" title="English law">Law</a></li> <li><a href="/wiki/Economy_of_England" title="Economy of England">Economy</a> <ul><li><a href="/wiki/Tourism_in_England" title="Tourism in England">tourism</a></li></ul></li> <li><a href="/wiki/Education_in_England" title="Education in England">Education</a></li> <li><a href="/wiki/Healthcare_in_England" title="Healthcare in England">Health care</a></li> <li><a href="/wiki/Homelessness_in_England" title="Homelessness in England">Homelessness</a></li> <li><a href="/wiki/Culture_of_England" title="Culture of England">Culture</a></li> <li><a href="/wiki/Religion_in_England" title="Religion in England">Religion</a></li> <li><a href="/wiki/National_symbols_of_England" title="National symbols of England">Symbols</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Northern_Ireland" title="Northern Ireland">Northern Ireland</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_Northern_Ireland" title="History of Northern Ireland">History</a></li> <li><a href="/wiki/Northern_Ireland#Geography_and_climate" title="Northern Ireland">Geography</a></li> <li><a href="/wiki/Politics_of_Northern_Ireland" title="Politics of Northern Ireland">Politics</a> <ul><li><a href="/wiki/Northern_Ireland_Assembly" title="Northern Ireland Assembly">Assembly</a></li> <li><a href="/wiki/Northern_Ireland_Executive" title="Northern Ireland Executive">Executive</a></li> <li><a href="/wiki/First_Minister_and_deputy_First_Minister_of_Northern_Ireland" class="mw-redirect" title="First Minister and deputy First Minister of Northern Ireland">First Minister and deputy</a></li></ul></li> <li><a href="/wiki/Law_of_Northern_Ireland" title="Law of Northern Ireland">Law</a></li> <li><a href="/wiki/Economy_of_Northern_Ireland" title="Economy of Northern Ireland">Economy</a> <ul><li><a href="/wiki/List_of_tourist_attractions_in_Ireland" title="List of tourist attractions in Ireland">tourism</a></li></ul></li> <li><a href="/wiki/Education_in_Northern_Ireland" title="Education in Northern Ireland">Education</a></li> <li><a href="/wiki/Health_and_Social_Care_(Northern_Ireland)" title="Health and Social Care (Northern Ireland)">Health care</a></li> <li><a href="/wiki/Culture_of_Northern_Ireland" title="Culture of Northern Ireland">Culture</a></li> <li><a href="/wiki/Religion_in_Northern_Ireland" title="Religion in Northern Ireland">Religion</a></li> <li><a href="/wiki/Northern_Ireland#Symbols" title="Northern Ireland">Symbols</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Scotland" title="Scotland">Scotland</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_Scotland" title="History of Scotland">History</a> <ul><li><a href="/wiki/Timeline_of_Scottish_history" title="Timeline of Scottish history">timeline</a></li></ul></li> <li><a href="/wiki/Geography_of_Scotland" title="Geography of Scotland">Geography</a></li> <li><a href="/wiki/Politics_of_Scotland" title="Politics of Scotland">Politics</a> <ul><li><a href="/wiki/Scottish_Parliament" title="Scottish Parliament">Parliament</a></li> <li><a href="/wiki/Scottish_Government" title="Scottish Government">Government</a></li> <li><a href="/wiki/First_Minister_of_Scotland" title="First Minister of Scotland">First Minister</a></li></ul></li> <li><a href="/wiki/Scots_law" title="Scots law">Law</a></li> <li><a href="/wiki/Economy_of_Scotland" title="Economy of Scotland">Economy</a> <ul><li><a href="/wiki/Tourism_in_Scotland" title="Tourism in Scotland">tourism</a></li></ul></li> <li><a href="/wiki/Education_in_Scotland" title="Education in Scotland">Education</a></li> <li><a href="/wiki/Healthcare_in_Scotland" title="Healthcare in Scotland">Health care</a></li> <li><a href="/wiki/Homelessness_in_Scotland" title="Homelessness in Scotland">Homelessness</a></li> <li><a href="/wiki/Culture_of_Scotland" title="Culture of Scotland">Culture</a></li> <li><a href="/wiki/Religion_in_Scotland" title="Religion in Scotland">Religion</a></li> <li><a href="/wiki/National_symbols_of_Scotland" title="National symbols of Scotland">Symbols</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Wales" title="Wales">Wales</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_Wales" title="History of Wales">History</a></li> <li><a href="/wiki/Geography_of_Wales" title="Geography of Wales">Geography</a></li> <li><a href="/wiki/Politics_of_Wales" title="Politics of Wales">Politics</a> <ul><li><a href="/wiki/Senedd" title="Senedd">Senedd</a></li> <li><a href="/wiki/Welsh_Government" title="Welsh Government">Government</a></li> <li><a href="/wiki/First_Minister_of_Wales" title="First Minister of Wales">First Minister</a></li></ul></li> <li><a href="/wiki/Welsh_law" title="Welsh law">Law</a></li> <li><a href="/wiki/Economy_of_Wales" title="Economy of Wales">Economy</a> <ul><li><a href="/wiki/Tourism_in_Wales" title="Tourism in Wales">tourism</a></li></ul></li> <li><a href="/wiki/Education_in_Wales" title="Education in Wales">Education</a></li> <li><a href="/wiki/Healthcare_in_Wales" title="Healthcare in Wales">Health care</a></li> <li><a href="/wiki/Culture_of_Wales" title="Culture of Wales">Culture</a></li> <li><a href="/wiki/Religion_in_Wales" title="Religion in Wales">Religion</a></li> <li><a href="/wiki/National_symbols_of_Wales" title="National symbols of Wales">Symbols</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><td class="navbox-abovebelow" colspan="2" style="font-weight:bold;"><div><div style="margin-bottom:-0.4em;"><ul><li><span class="nobold"><a href="/wiki/Outline_of_the_United_Kingdom" title="Outline of the United Kingdom">Outline</a></span></li><li><span class="nobold"><a href="/wiki/Index_of_United_Kingdom%E2%80%93related_articles" title="Index of United Kingdom–related articles">Index</a></span></li></ul></div> <ul><li><a href="/wiki/Category:United_Kingdom" title="Category:United Kingdom">Category</a></li> <li><a href="/wiki/Portal:United_Kingdom" title="Portal:United Kingdom">Portal</a></li></ul></div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Economy_of_the_United_Kingdom" style="padding:3px"><table class="nowraplinks hlist mw-collapsible mw-collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Economy_of_the_United_Kingdom" title="Template:Economy of the United Kingdom"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Economy_of_the_United_Kingdom" title="Template talk:Economy of the United Kingdom"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Economy_of_the_United_Kingdom" title="Special:EditPage/Template:Economy of the United Kingdom"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Economy_of_the_United_Kingdom" style="font-size:114%;margin:0 4em"><a href="/wiki/Economy_of_the_United_Kingdom" title="Economy of the United Kingdom">Economy of the United Kingdom</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center">Companies</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/British_co-operative_movement" title="British co-operative movement">Co-operatives</a></li> <li><a href="/wiki/Category:Employee-owned_companies_of_the_United_Kingdom" title="Category:Employee-owned companies of the United Kingdom">Employee-owned companies</a></li> <li><a href="/wiki/FTSE_100_Index" title="FTSE 100 Index">FTSE 100 Index</a></li> <li><a href="/wiki/FTSE_250_Index" title="FTSE 250 Index">FTSE 250 Index</a></li> <li><a href="/wiki/FTSE_Fledgling_Index" title="FTSE Fledgling Index">FTSE Fledgling Index</a></li> <li><a href="/wiki/FTSE_SmallCap_Index" title="FTSE SmallCap Index">FTSE SmallCap Index</a></li> <li><a href="/wiki/Category:Government-owned_companies_of_the_United_Kingdom" title="Category:Government-owned companies of the United Kingdom">Government-owned companies</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center">Currency,<br />governance,<br />regulation</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bank_of_England" title="Bank of England">Bank of England</a> <ul><li><a href="/wiki/Governor_of_the_Bank_of_England" title="Governor of the Bank of England">Governor of the Bank of England</a></li> <li><a href="/wiki/Monetary_Policy_Committee_(United_Kingdom)" title="Monetary Policy Committee (United Kingdom)">Monetary Policy Committee</a></li></ul></li> <li><a href="/wiki/Budget_of_the_United_Kingdom" title="Budget of the United Kingdom">Budget</a></li> <li><a href="/wiki/United_Kingdom_company_law" title="United Kingdom company law">Company law</a></li> <li><a href="/wiki/Competition_and_Markets_Authority" title="Competition and Markets Authority">Competition and Markets Authority</a></li> <li><a href="/wiki/Department_for_Business_and_Trade" title="Department for Business and Trade">Department for Business and Trade</a></li> <li><a href="/wiki/Financial_Conduct_Authority" title="Financial Conduct Authority">Financial Conduct Authority</a></li> <li><a href="/wiki/Gilt-edged_securities" title="Gilt-edged securities">Gilts</a></li> <li><a href="/wiki/HM_Revenue_%26_Customs" class="mw-redirect" title="HM Revenue & Customs">HM Revenue & Customs</a></li> <li><a href="/wiki/HM_Treasury" title="HM Treasury">HM Treasury</a> <ul><li><a href="/wiki/Chancellor_of_the_Exchequer" title="Chancellor of the Exchequer">Chancellor of the Exchequer</a></li> <li><a href="/wiki/Debt_Management_Office_(United_Kingdom)" title="Debt Management Office (United Kingdom)">Debt Management Office</a></li></ul></li> <li><a href="/wiki/Office_for_Budget_Responsibility" title="Office for Budget Responsibility">Office for Budget Responsibility</a></li> <li><a href="/wiki/Pound_sterling" title="Pound sterling">Pound sterling</a> <ul><li><a href="/wiki/Banknotes_of_the_pound_sterling" title="Banknotes of the pound sterling">Banknotes</a></li> <li><a href="/wiki/Coins_of_the_pound_sterling" title="Coins of the pound sterling">Coinage</a></li></ul></li> <li><a class="mw-selflink selflink">Taxation</a></li> <li><a href="/wiki/UK_Statistics_Authority" title="UK Statistics Authority">UK Statistics Authority</a></li> <li><a href="/wiki/UK_Trade_%26_Investment" title="UK Trade & Investment">UK Trade & Investment</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center"><a href="/wiki/Economic_history_of_the_United_Kingdom" title="Economic history of the United Kingdom">History</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee">Chronological</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Navigation_Acts" title="Navigation Acts">1659–1849 Navigation Acts</a></li> <li><a href="/wiki/British_Agricultural_Revolution" title="British Agricultural Revolution">Agricultural Revolution</a></li> <li><a href="/wiki/Industrial_Revolution" title="Industrial Revolution">Industrial Revolution</a></li> <li><a href="/wiki/Financial_Revolution" title="Financial Revolution">Financial Revolution</a></li> <li><a href="/wiki/Panic_of_1796%E2%80%9397" class="mw-redirect" title="Panic of 1796–97">Panic of 1796–97</a></li> <li><a href="/wiki/Corn_Laws" title="Corn Laws">1815–46 Corn Laws</a></li> <li><a href="/wiki/New_Imperialism" title="New Imperialism">New Imperialism 1830s–1945</a></li> <li><a href="/wiki/Second_Industrial_Revolution" title="Second Industrial Revolution">Second Industrial Revolution 1860s–1914</a></li> <li><a href="/wiki/Long_Depression" title="Long Depression">1873–79 Long Depression</a></li> <li><a href="/wiki/1926_United_Kingdom_general_strike" title="1926 United Kingdom general strike">1926 general strike</a></li> <li><a href="/wiki/Great_Depression_in_the_United_Kingdom" title="Great Depression in the United Kingdom">1929–39 Great Depression</a></li> <li><a href="/wiki/Marshall_Plan" title="Marshall Plan">1948–52 Marshall Plan</a></li> <li><a href="/wiki/Three-Day_Week" title="Three-Day Week">1974 Three-Day Week</a></li> <li><a href="/wiki/Winter_of_Discontent" title="Winter of Discontent">1979 Winter of Discontent</a></li> <li><a href="/wiki/Big_Bang_(financial_markets)" title="Big Bang (financial markets)">1986 Big Bang</a></li> <li><a href="/wiki/Black_Wednesday" title="Black Wednesday">1992 Black Wednesday</a></li> <li><a href="/wiki/Great_Recession_in_Europe#United_Kingdom" title="Great Recession in Europe">Late-2000s recession</a></li> <li><a href="/wiki/2008_United_Kingdom_bank_rescue_package" title="2008 United Kingdom bank rescue package">2008 bank rescue package</a></li> <li><a href="/wiki/2009_United_Kingdom_bank_rescue_package" title="2009 United Kingdom bank rescue package">2009 bank rescue package</a></li> <li><a href="/wiki/Brexit" title="Brexit">2020 Withdrawal from the European Union</a> (<a href="/wiki/Growth_deal" title="Growth deal">Growth deal</a>)</li> <li><a href="/wiki/Government_of_the_United_Kingdom%27s_financial_response_to_the_COVID-19_pandemic" class="mw-redirect" title="Government of the United Kingdom's financial response to the COVID-19 pandemic">COVID-19 pandemic</a> <ul><li><a href="/wiki/Economic_impact_of_the_COVID-19_pandemic_in_the_United_Kingdom" title="Economic impact of the COVID-19 pandemic in the United Kingdom">Impact</a></li></ul></li> <li><a href="/wiki/2021%E2%80%93present_United_Kingdom_cost-of-living_crisis" title="2021–present United Kingdom cost-of-living crisis">Cost-of-living crisis</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee">Recurrent</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economic_geography_of_the_United_Kingdom" title="Economic geography of the United Kingdom">Economic geography</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Gold_standard" title="Gold standard">Gold standard</a></li> <li><a href="/wiki/List_of_recessions_in_the_United_Kingdom" title="List of recessions in the United Kingdom">Recessions and recoveries</a></li> <li><a href="/wiki/National_champions" title="National champions">National champions policy</a></li> <li><a href="/wiki/Economic_liberalism" title="Economic liberalism">Economic liberalism</a></li> <li><a href="/wiki/Privatization" title="Privatization">Privatisation</a></li> <li><a href="/wiki/Nationalization#United_Kingdom" title="Nationalization">Nationalisation</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center">Nations,<br />regions,<br />cities</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee"><a href="/wiki/Economy_of_England" title="Economy of England">England</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Atlantic_Gateway_(North_West_England)" title="Atlantic Gateway (North West England)">Atlantic Gateway</a></li> <li><a href="/wiki/Economy_of_Birmingham" title="Economy of Birmingham">Birmingham</a> <ul><li><a href="/wiki/Big_City_Plan" title="Big City Plan">Big City Plan</a></li></ul></li> <li><a href="/wiki/Economy_of_Bristol" title="Economy of Bristol">Bristol</a></li> <li><a href="/wiki/Economy_of_Cornwall" title="Economy of Cornwall">Cornwall</a></li> <li><a href="/wiki/Economy_of_the_London_Borough_of_Croydon" title="Economy of the London Borough of Croydon">Croydon</a></li> <li><a href="/wiki/Economy_of_Devon" title="Economy of Devon">Devon</a></li> <li><a href="/wiki/Economy_of_Dorset" title="Economy of Dorset">Dorset</a></li> <li><a href="/wiki/Expansion_plans_for_Milton_Keynes" title="Expansion plans for Milton Keynes">Expansion plans for Milton Keynes</a></li> <li><a href="/wiki/Fishing_industry_in_England" title="Fishing industry in England">Fishing</a></li> <li><a href="/wiki/Economy_of_Leeds" title="Economy of Leeds">Leeds</a></li> <li><a href="/wiki/List_of_ceremonial_counties_in_England_by_GDP" title="List of ceremonial counties in England by GDP">List of counties by GDP</a></li> <li><a href="/wiki/List_of_ceremonial_counties_in_England_by_gross_value_added" class="mw-redirect" title="List of ceremonial counties in England by gross value added">List of counties by GVA</a></li> <li><a href="/wiki/Economy_of_Liverpool" title="Economy of Liverpool">Liverpool</a></li> <li><a href="/wiki/Economy_of_London" title="Economy of London">London</a> <ul><li><a href="/wiki/East_London_Tech_City" title="East London Tech City">East London Tech City</a></li> <li><a href="/wiki/London_Plan" title="London Plan">London Plan</a></li></ul></li> <li><a href="/wiki/M4_corridor" title="M4 corridor">M4 corridor</a></li> <li><a href="/wiki/M11_Corridor" class="mw-redirect" title="M11 Corridor">M11 Corridor</a></li> <li><a href="/wiki/Economy_of_Manchester" title="Economy of Manchester">Manchester</a></li> <li><a href="/wiki/Economy_of_Reading,_Berkshire" title="Economy of Reading, Berkshire">Reading</a></li> <li><a href="/wiki/Economy_of_Sheffield" title="Economy of Sheffield">Sheffield</a></li> <li><a href="/wiki/Silicon_Fen" title="Silicon Fen">Silicon Fen</a></li> <li><a href="/wiki/Economy_of_Somerset" title="Economy of Somerset">Somerset</a></li> <li><a href="/wiki/Thames_Gateway" title="Thames Gateway">Thames Gateway</a></li> <li><a href="/wiki/Tourism_in_England" title="Tourism in England">Tourism</a></li> <li><a href="/wiki/Transport_in_England" title="Transport in England">Transport</a></li> <li><a href="/wiki/Economy_of_Wiltshire" title="Economy of Wiltshire">Wiltshire</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee"><a href="/wiki/Economy_of_Northern_Ireland" title="Economy of Northern Ireland">Northern<br />Ireland</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economy_of_Belfast" title="Economy of Belfast">Belfast</a></li> <li><a href="/wiki/Transport_in_Ireland" title="Transport in Ireland">Transport</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee"><a href="/wiki/Economy_of_Scotland" title="Economy of Scotland">Scotland</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economy_of_Aberdeen" title="Economy of Aberdeen">Aberdeen</a></li> <li><a href="/wiki/Agriculture_in_Scotland" title="Agriculture in Scotland">Agriculture</a></li> <li><a href="/wiki/Economy_of_Edinburgh" title="Economy of Edinburgh">Edinburgh</a></li> <li><a href="/wiki/Industrial_Revolution_in_Scotland" title="Industrial Revolution in Scotland">Industrialisation</a></li> <li><a href="/wiki/Fishing_industry_in_Scotland" title="Fishing industry in Scotland">Fishing</a></li> <li><a href="/wiki/Economic_history_of_Scotland" title="Economic history of Scotland">History</a></li> <li><a href="/wiki/Category:Oil_and_gas_industry_in_Scotland" title="Category:Oil and gas industry in Scotland">Oil and gas</a></li> <li><a href="/wiki/Renewable_energy_in_Scotland" title="Renewable energy in Scotland">Renewable energy</a></li> <li><a href="/wiki/Silicon_Glen" title="Silicon Glen">Silicon Glen</a></li> <li><a href="/wiki/Tourism_in_Scotland" title="Tourism in Scotland">Tourism</a></li> <li><a href="/wiki/Transport_in_Scotland" title="Transport in Scotland">Transport</a></li> <li><a href="/wiki/Scotch_whisky" title="Scotch whisky">Whisky</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee"><a href="/wiki/Economy_of_Wales" title="Economy of Wales">Wales</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agriculture_in_Wales" title="Agriculture in Wales">Agriculture</a></li> <li><a href="/wiki/Economy_of_Cardiff" title="Economy of Cardiff">Cardiff</a> <span style="font-size:85%;">(<a href="/wiki/Cardiff_Bay" title="Cardiff Bay">Cardiff Bay</a>)</span></li> <li><a href="/wiki/Fishing_industry_in_Wales" title="Fishing industry in Wales">Fishing</a></li> <li><a href="/wiki/Economic_history_of_Wales" title="Economic history of Wales">History</a></li> <li><a href="/wiki/Industrial_Revolution_in_Wales" title="Industrial Revolution in Wales">Industrialisation</a></li> <li><a href="/wiki/Renewable_energy_in_Wales" title="Renewable energy in Wales">Renewable energy</a></li> <li><a href="/wiki/Economy_of_Swansea" title="Economy of Swansea">Swansea</a></li> <li><a href="/wiki/Tourism_in_Wales" title="Tourism in Wales">Tourism</a></li> <li><a href="/wiki/Transport_in_Wales" title="Transport in Wales">Transport</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center">People<br />and labour</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Category:British_billionaires" title="Category:British billionaires">Billionaires</a></li> <li><a href="/wiki/Category:British_businesspeople" title="Category:British businesspeople">Businesspeople</a></li> <li><a href="/wiki/Demographics_of_the_United_Kingdom" title="Demographics of the United Kingdom">Demography</a></li> <li><a href="/wiki/Income_in_the_United_Kingdom" title="Income in the United Kingdom">Income</a> <ul><li><a href="/wiki/Poverty_in_the_United_Kingdom" title="Poverty in the United Kingdom">Poverty</a></li></ul></li> <li><a href="/wiki/United_Kingdom_labour_law" title="United Kingdom labour law">Labour law</a> <ul><li><a href="/wiki/United_Kingdom_employment_equality_law" title="United Kingdom employment equality law">Equal opportunities</a></li> <li><a href="/wiki/National_Minimum_Wage_Act_1998" title="National Minimum Wage Act 1998">Minimum wage</a></li> <li><a href="/wiki/Working_Time_Directive_2003" title="Working Time Directive 2003">Working Time Directive</a></li></ul></li> <li><a href="/wiki/Pensions_in_the_United_Kingdom" title="Pensions in the United Kingdom">Pensions</a></li> <li><a href="/wiki/Trade_unions_in_the_United_Kingdom" title="Trade unions in the United Kingdom">Trades unions</a> <ul><li><a href="/wiki/Trades_Union_Congress" title="Trades Union Congress">Trades Union Congress</a></li></ul></li> <li><a href="/wiki/Unemployment_in_the_United_Kingdom" title="Unemployment in the United Kingdom">Unemployment</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center">Sectors</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee"><a href="/wiki/List_of_renewable_resources_produced_and_traded_by_the_United_Kingdom" title="List of renewable resources produced and traded by the United Kingdom">Resource and<br />production</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Energy_in_the_United_Kingdom" title="Energy in the United Kingdom">Energy</a>/<a href="/wiki/Renewable_energy_in_the_United_Kingdom" title="Renewable energy in the United Kingdom">Renewable energy</a> <ul><li><a href="/wiki/Biodiesel_in_the_United_Kingdom" class="mw-redirect" title="Biodiesel in the United Kingdom">Biodiesel</a></li> <li><a href="/wiki/Coal_mining_in_the_United_Kingdom" title="Coal mining in the United Kingdom">Coal</a></li> <li><a href="/wiki/Geothermal_power_in_the_United_Kingdom" title="Geothermal power in the United Kingdom">Geothermal</a></li> <li><a href="/wiki/Hydraulic_fracturing_in_the_United_Kingdom" class="mw-redirect" title="Hydraulic fracturing in the United Kingdom">Fracking</a></li> <li><a href="/wiki/Hydroelectricity_in_the_United_Kingdom" title="Hydroelectricity in the United Kingdom">Hydroelectricity</a></li> <li><a href="/wiki/Renewable_energy_in_the_United_Kingdom#Ocean_power" title="Renewable energy in the United Kingdom">Marine</a></li> <li><a href="/wiki/North_Sea_oil" title="North Sea oil">North Sea oil</a></li> <li><a href="/wiki/Solar_power_in_the_United_Kingdom" title="Solar power in the United Kingdom">Solar</a></li> <li><a href="/wiki/Wind_power_in_the_United_Kingdom" title="Wind power in the United Kingdom">Wind</a></li></ul></li> <li><a href="/wiki/British_cuisine" title="British cuisine">Food</a> <ul><li><a href="/wiki/Agriculture_in_the_United_Kingdom" title="Agriculture in the United Kingdom">Agriculture</a> <ul><li><a href="/wiki/Cider#United_Kingdom" title="Cider">Cider</a></li> <li><a href="/wiki/Wine_from_the_United_Kingdom" title="Wine from the United Kingdom">Wine</a></li> <li><a href="/wiki/Beer_in_the_United_Kingdom" title="Beer in the United Kingdom">Beer</a></li></ul></li> <li>Fishing <ul><li><a href="/wiki/Fishing_industry_in_England" title="Fishing industry in England">English</a></li> <li><a href="/wiki/Fishing_industry_in_Scotland" title="Fishing industry in Scotland">Scottish</a></li> <li><a href="/wiki/Fishing_industry_in_Wales" title="Fishing industry in Wales">Welsh</a></li></ul></li></ul></li> <li>Materials <ul><li><a href="/wiki/Forestry_in_the_United_Kingdom" title="Forestry in the United Kingdom">Forestry</a></li> <li><a href="/wiki/Mining_in_the_United_Kingdom" title="Mining in the United Kingdom">Mining</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee"><a href="/wiki/Financial_services_in_the_United_Kingdom" title="Financial services in the United Kingdom">Financial<br />services</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Baltic_Exchange" title="Baltic Exchange">Baltic Exchange</a></li> <li><a href="/wiki/Banking_in_the_United_Kingdom" title="Banking in the United Kingdom">Banking</a> <ul><li><a href="/wiki/List_of_banks_in_the_United_Kingdom" title="List of banks in the United Kingdom">List of banks</a></li> <li><a href="/wiki/List_of_building_societies#United_Kingdom" class="mw-redirect" title="List of building societies">List of UK building societies</a></li></ul></li> <li><a href="/wiki/Canary_Wharf" title="Canary Wharf">Canary Wharf</a></li> <li><a href="/wiki/City_of_London" title="City of London">The City</a></li> <li><a href="/wiki/Euronext#Euronext.liffe" title="Euronext">Euronext.liffe</a></li> <li><a href="/wiki/International_Financial_Services_District" title="International Financial Services District">Glasgow International Financial Services District</a></li> <li><a href="/wiki/Insurance_in_the_United_Kingdom" title="Insurance in the United Kingdom">Insurance</a> <ul><li><a href="/wiki/Lloyd%27s_of_London" title="Lloyd's of London">Lloyd's of London</a></li></ul></li> <li><a href="/wiki/LCH_(clearing_house)" title="LCH (clearing house)">LCH</a></li> <li><a href="/wiki/Libor" title="Libor">London Interbank Offered Rate</a></li> <li><a href="/wiki/London_Metal_Exchange" title="London Metal Exchange">London Metal Exchange</a></li> <li><a href="/wiki/London_Platinum_and_Palladium_Market" title="London Platinum and Palladium Market">London Platinum and Palladium Market</a></li> <li><a href="/wiki/London_Stock_Exchange" title="London Stock Exchange">London Stock Exchange</a> <ul><li><a href="/wiki/Alternative_Investment_Market" title="Alternative Investment Market">Alternative Investment Market</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee">Other</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Education_in_the_United_Kingdom" title="Education in the United Kingdom">Education</a> <ul><li><a href="/wiki/International_students_in_the_United_Kingdom" title="International students in the United Kingdom">International students</a></li></ul></li> <li>Entertainment & <a href="/wiki/Media_of_the_United_Kingdom" class="mw-redirect" title="Media of the United Kingdom">Media</a> <ul><li><a href="/wiki/Cinema_of_the_United_Kingdom" title="Cinema of the United Kingdom">Cinema</a></li> <li><a href="/wiki/Gambling_in_the_United_Kingdom" title="Gambling in the United Kingdom">Gambling</a></li> <li><a href="/wiki/List_of_newspapers_in_the_United_Kingdom_by_circulation" title="List of newspapers in the United Kingdom by circulation">Newspapers</a></li> <li><a href="/wiki/Radio_in_the_United_Kingdom" title="Radio in the United Kingdom">Radio</a></li> <li><a href="/wiki/Television_in_the_United_Kingdom" title="Television in the United Kingdom">Television</a></li> <li><a href="/wiki/Theatre_of_the_United_Kingdom" title="Theatre of the United Kingdom">Theatre</a></li></ul></li> <li><a href="/wiki/Health_care_in_the_United_Kingdom" class="mw-redirect" title="Health care in the United Kingdom">Healthcare</a></li> <li><a href="/wiki/Legal_services_in_the_United_Kingdom" title="Legal services in the United Kingdom">Legal services</a></li> <li><a href="/wiki/Manufacturing_in_the_United_Kingdom" title="Manufacturing in the United Kingdom">Manufacturing</a> <ul><li><a href="/wiki/Aerospace_industry_in_the_United_Kingdom" title="Aerospace industry in the United Kingdom">Aerospace</a></li> <li><a href="/wiki/Automotive_industry_in_the_United_Kingdom" title="Automotive industry in the United Kingdom">Automotive</a></li> <li><a href="/wiki/Pharmaceutical_industry_in_the_United_Kingdom" title="Pharmaceutical industry in the United Kingdom">Pharmaceuticals</a></li> <li><a href="/wiki/List_of_exports_of_the_United_Kingdom" title="List of exports of the United Kingdom">Exports</a></li></ul></li> <li>Property <ul><li><a href="/wiki/Architecture_of_the_United_Kingdom" title="Architecture of the United Kingdom">Architecture</a></li> <li><a href="/wiki/Construction_industry_of_the_United_Kingdom" title="Construction industry of the United Kingdom">Construction</a></li> <li><a href="/wiki/Affordability_of_housing_in_the_United_Kingdom" title="Affordability of housing in the United Kingdom">Housing</a></li> <li><a href="/wiki/Real_estate_in_the_United_Kingdom" title="Real estate in the United Kingdom">Real estate</a></li></ul></li> <li><a href="/wiki/Science_and_technology_in_the_United_Kingdom" title="Science and technology in the United Kingdom">Science and technology</a> <ul><li><a href="/wiki/Internet_in_the_United_Kingdom" title="Internet in the United Kingdom">Internet</a></li> <li><a href="/wiki/Telecommunications_in_the_United_Kingdom" title="Telecommunications in the United Kingdom">Telecommunications</a></li></ul></li> <li><a href="/wiki/List_of_supermarket_chains_in_the_United_Kingdom" title="List of supermarket chains in the United Kingdom">Supermarkets</a></li> <li><a href="/wiki/Tourism_in_the_United_Kingdom" title="Tourism in the United Kingdom">Tourism</a></li> <li><a href="/wiki/Transport_in_the_United_Kingdom" title="Transport in the United Kingdom">Transport</a> <ul><li><a href="/wiki/Air_transport_in_the_United_Kingdom" title="Air transport in the United Kingdom">Aviation</a></li> <li><a href="/wiki/Structure_of_the_rail_industry_in_the_United_Kingdom" title="Structure of the rail industry in the United Kingdom">Rail</a> <ul><li><a href="/wiki/Inter-city_rail_in_the_United_Kingdom" title="Inter-city rail in the United Kingdom">Inter-city</a></li> <li><a href="/wiki/High-speed_rail_in_the_United_Kingdom" title="High-speed rail in the United Kingdom">High-speed</a></li></ul></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center">Trade and<br />business<br />organisations</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Category:Business_organisations_based_in_the_United_Kingdom" title="Category:Business organisations based in the United Kingdom">Business organisations</a></li> <li><a href="/wiki/British_Bankers%27_Association" title="British Bankers' Association">British Bankers' Association</a></li> <li><a href="/wiki/British_Chambers_of_Commerce" title="British Chambers of Commerce">British Chambers of Commerce</a></li> <li><a href="/wiki/Confederation_of_British_Industry" title="Confederation of British Industry">Confederation of British Industry</a></li> <li><a href="/wiki/Co-operatives_UK" title="Co-operatives UK">Co-operatives UK</a></li> <li><a href="/wiki/Federation_of_Small_Businesses" title="Federation of Small Businesses">Federation of Small Businesses</a></li> <li><a href="/wiki/Category:Trade_associations_based_in_the_United_Kingdom" title="Category:Trade associations based in the United Kingdom">Industry trade groups</a></li> <li><a href="/wiki/Institute_of_Directors" title="Institute of Directors">Institute of Directors</a></li> <li><a href="/wiki/Make_UK" title="Make UK">Make UK</a></li> <li><a href="/wiki/UK_Payments_Administration" title="UK Payments Administration">UK Payments Administration</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="2" style="font-weight:bold"><div> <ul><li><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" 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