Pension contributions tax relief (19 figures)
The UK Adjacent Relief Rate Table carries 19 published figures read from 9 sources' own pages, from 6 to 1,500,000 GBP, read 17 October 2026.
- 126 to 250,005
- 5250,005 to 500,004
- 1500,004 to 750,003
- 750,003 to 1,000,002
- 1,000,002 to 1,250,001
- 11,250,001 to 1,500,000
Bands
| Bucket | Value |
|---|---|
| 6 to 250,005 | 12 figures |
| 250,005 to 500,004 | 5 figures |
| 500,004 to 750,003 | 1 figure |
| 750,003 to 1,000,002 | 0 figures |
| 1,000,002 to 1,250,001 | 0 figures |
| 1,250,001 to 1,500,000 | 1 figure |
12 of the 21 named sources read in full publish a figure; 9 publish none, read 17 October 2026.
By relief
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| reliefStamp Duty Land Tax surcharge on an additional dwelling | 5% | 5 to 5% | 1 |
| reliefStamp Duty Land Tax top rate, England and Northern Ireland | 12% | 12 to 12% | 1 |
| reliefStamp Duty Land Tax on the net present value of a lease | 1% | 1 to 1% | 1 |
| reliefStamp Duty Land Tax residential threshold | 125,000GBP | 125,000 to 125,000GBP | 1 |
| reliefStamp Duty Land Tax first-time buyer threshold | 300,000GBP | 300,000 to 300,000GBP | 1 |
| reliefStamp Duty Land Tax non-residential threshold | 150,000GBP | 150,000 to 150,000GBP | 1 |
| reliefLand and Buildings Transaction Tax notifiable threshold, Scotland | 40,000GBP | 40,000 to 40,000GBP | 1 |
| reliefLand and Buildings Transaction Tax nil-rate threshold, Scotland | 145,000GBP | 145,000 to 145,000GBP | 1 |
| reliefLand and Buildings Transaction Tax top band threshold, Scotland | 750,000GBP | 750,000 to 750,000GBP | 1 |
| reliefLand Transaction Tax nil-rate threshold, Wales | 225,000GBP | 225,000 to 225,000GBP | 1 |
| reliefLand Transaction Tax top band threshold, Wales | 1,500,000GBP | 1,500,000 to 1,500,000GBP | 1 |
| reliefpension annual allowance | 60,000GBP | 60,000 to 60,000GBP | 1 |
| reliefpension taper threshold income | 200,000GBP | 200,000 to 200,000GBP | 1 |
| reliefpension taper adjusted income | 260,000GBP | 260,000 to 260,000GBP | 1 |
| reliefInheritance Tax annual gift exemption | 3,000GBP | 3,000 to 3,000GBP | 1 |
| reliefInheritance Tax small gift allowance | 250GBP | 250 to 250GBP | 1 |
| reliefInheritance Tax nil-rate band | 325,000GBP | 325,000 to 325,000GBP | 1 |
| reliefInheritance Tax threshold where a home passes to descendants | 500,000GBP | 500,000 to 500,000GBP | 1 |
| reliefInheritance Tax standard rate | 40% | 40 to 40% | 1 |
| reliefInheritance Tax reduced rate for charitable estates | 36% | 36 to 36% | 1 |
| reliefresidential landlord finance cost tax reduction | 20% | 20 to 20% | 1 |
| reliefworking from home weekly flat rate | 6GBP | 6 to 6GBP | 1 |
| reliefLand and Buildings Transaction Tax non-residential nil-rate threshold, Scotland | 150,000GBP | 150,000 to 150,000GBP | 1 |
| reliefLand and Buildings Transaction Tax non-residential top band threshold, Scotland | 250,000GBP | 250,000 to 250,000GBP | 1 |
| reliefpension contribution relief limit as a share of earnings | 100% | 100 to 100% | 1 |
| reliefStamp Duty Land Tax first-time buyers relief price cap | 500,000GBP | 500,000 to 500,000GBP | 1 |
| reliefStamp Duty Land Tax multiple dwellings relief minimum rate | 1% | 1 to 1% | 1 |
| reliefStamp Duty Land Tax non-UK resident surcharge | 2% | 2 to 2% | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| Welsh Revenue Authority Land Transaction Tax rates and bands | 1,500,000GBP | Land Transaction Tax top band threshold, Wales | 2026-10-16 |
| Revenue Scotland LBTT residential rates and bands | 750,000GBP | Land and Buildings Transaction Tax top band threshold, Scotland | 2026-10-16 |
| GOV.UK How Inheritance Tax works | 500,000GBP | Inheritance Tax threshold where a home passes to descendants | 2026-10-17 |
| GOV.UK SDLT relief for land or property transactions (including group relief) | 500,000GBP | Stamp Duty Land Tax first-time buyers relief price cap | 2026-10-17 |
| GOV.UK How Inheritance Tax works | 325,000GBP | Inheritance Tax nil-rate band | 2026-10-17 |
| GOV.UK Stamp Duty Land Tax thresholds | 300,000GBP | Stamp Duty Land Tax first-time buyer threshold | 2026-10-16 |
| GOV.UK Pension annual allowance | 260,000GBP | pension taper adjusted income | 2026-10-11 |
| Revenue Scotland LBTT non-residential rates and bands | 250,000GBP | Land and Buildings Transaction Tax non-residential top band threshold, Scotland | 2026-10-17 |
| Welsh Revenue Authority Land Transaction Tax rates and bands | 225,000GBP | Land Transaction Tax nil-rate threshold, Wales | 2026-10-16 |
| GOV.UK Pension annual allowance | 200,000GBP | pension taper threshold income | 2026-10-11 |
| GOV.UK Stamp Duty Land Tax thresholds | 150,000GBP | Stamp Duty Land Tax non-residential threshold | 2026-10-16 |
| Revenue Scotland LBTT non-residential rates and bands | 150,000GBP | Land and Buildings Transaction Tax non-residential nil-rate threshold, Scotland | 2026-10-17 |
| Revenue Scotland LBTT residential rates and bands | 145,000GBP | Land and Buildings Transaction Tax nil-rate threshold, Scotland | 2026-10-16 |
| GOV.UK Stamp Duty Land Tax thresholds | 125,000GBP | Stamp Duty Land Tax residential threshold | 2026-10-16 |
| GOV.UK Pension annual allowance | 60,000GBP | pension annual allowance | 2026-10-11 |
| Revenue Scotland LBTT residential rates and bands | 40,000GBP | Land and Buildings Transaction Tax notifiable threshold, Scotland | 2026-10-16 |
| GOV.UK Inheritance Tax: rules on giving gifts | 3,000GBP | Inheritance Tax annual gift exemption | 2026-10-17 |
| GOV.UK Inheritance Tax: rules on giving gifts | 250GBP | Inheritance Tax small gift allowance | 2026-10-17 |
| GOV.UK Tax on your private pension contributions: tax relief | 100% | pension contribution relief limit as a share of earnings | 2026-10-17 |
| GOV.UK How Inheritance Tax works | 40% | Inheritance Tax standard rate | 2026-10-17 |
| GOV.UK How Inheritance Tax works | 36% | Inheritance Tax reduced rate for charitable estates | 2026-10-17 |
| GOV.UK Changes to tax relief for residential landlords | 20% | residential landlord finance cost tax reduction | 2026-10-17 |
| GOV.UK SDLT residential property rates | 12% | Stamp Duty Land Tax top rate, England and Northern Ireland | 2026-10-16 |
| GOV.UK Tax relief for working from home | 6GBP | working from home weekly flat rate | 2026-10-17 |
| GOV.UK SDLT residential property rates | 5% | Stamp Duty Land Tax surcharge on an additional dwelling | 2026-10-16 |
| GOV.UK SDLT relief for land or property transactions (including group relief) | 2% | Stamp Duty Land Tax non-UK resident surcharge | 2026-10-17 |
| GOV.UK SDLT residential property rates | 1% | Stamp Duty Land Tax on the net present value of a lease | 2026-10-16 |
| GOV.UK SDLT relief for land or property transactions (including group relief) | 1% | Stamp Duty Land Tax multiple dwellings relief minimum rate | 2026-10-17 |
The sentence each figure was read from (28)
- Welsh Revenue Authority Land Transaction Tax rates and bands, read 2026-10-16:
The portion over £1,500,000 12%
- Revenue Scotland LBTT residential rates and bands, read 2026-10-16:
Over £750,000 12%
- GOV.UK How Inheritance Tax works, read 2026-10-17:
If you give away your home to your children (including adopted, foster or stepchildren) or grandchildren your threshold can increase to £500,000.
- GOV.UK SDLT relief for land or property transactions (including group relief), read 2026-10-17:
If the purchase price is more than £500,000, you cannot claim the relief and you must pay the standard rates on the total purchase price.
- GOV.UK How Inheritance Tax works, read 2026-10-17:
the value of your estate is below the £325,000 threshold
- GOV.UK Stamp Duty Land Tax thresholds, read 2026-10-16:
£300,000 for first-time buyers buying a residential property worth £500,000 or less
- GOV.UK Pension annual allowance, read 2026-10-11:
your ‘threshold income’ is over £200,000 your ‘adjusted income’ is over £260,000
- Revenue Scotland LBTT non-residential rates and bands, read 2026-10-17:
Above £250,000 5%
- Welsh Revenue Authority Land Transaction Tax rates and bands, read 2026-10-16:
Price threshold LTT rate The portion up to and including £225,000 0%
- GOV.UK Pension annual allowance, read 2026-10-11:
your ‘threshold income’ is over £200,000
- GOV.UK Stamp Duty Land Tax thresholds, read 2026-10-16:
£150,000 for non-residential land and properties
- Revenue Scotland LBTT non-residential rates and bands, read 2026-10-17:
Purchase price LBTT rate Up to £150,000 0%
- Revenue Scotland LBTT residential rates and bands, read 2026-10-16:
Purchase price LBTT rate Up to £145,000 0%
- GOV.UK Stamp Duty Land Tax thresholds, read 2026-10-16:
SDLT starts to apply when you buy property that costs: £125,000 for residential properties
- GOV.UK Pension annual allowance, read 2026-10-11:
You’ll only pay tax if you go above the annual allowance. This is £60,000 this tax year.
- Revenue Scotland LBTT residential rates and bands, read 2026-10-16:
You must send an LBTT return for most purchases of residential property where the chargeable consideration is £40,000 or more, even if no LBTT is payable.
- GOV.UK Inheritance Tax: rules on giving gifts, read 2026-10-17:
Annual exemption You can give away a total of £3,000 worth of gifts each tax year without them being added to the value of your estate.
- GOV.UK Inheritance Tax: rules on giving gifts, read 2026-10-17:
You can give as many gifts of up to £250 per person as you want each tax year, as long as you have not used another allowance on the same person.
- GOV.UK Tax on your private pension contributions: tax relief, read 2026-10-17:
100% of your earnings in a year - this is the limit on tax relief you get
- GOV.UK How Inheritance Tax works, read 2026-10-17:
The standard Inheritance Tax rate is 40%.
- GOV.UK How Inheritance Tax works, read 2026-10-17:
The estate can pay Inheritance Tax at a reduced rate of 36% on some assets if you leave 10% or more of the ‘net value’ to charity in your will.
- GOV.UK Changes to tax relief for residential landlords, read 2026-10-17:
The reduction is the basic rate value (currently 20%) of the lower of:
- GOV.UK SDLT residential property rates, read 2026-10-16:
The remaining amount (the portion above £1.5 million) 12%
- GOV.UK Tax relief for working from home, read 2026-10-17:
If you pay the 20% basic rate of tax and claim tax relief on £6 a week, you would get £1.20 per week in tax relief (20% of £6).
- GOV.UK SDLT residential property rates, read 2026-10-16:
You usually pay 5% on top of these rates if you own another residential property.
- GOV.UK SDLT relief for land or property transactions (including group relief), read 2026-10-17:
If you’re a non-UK resident and bought a residential property in England or Northern Ireland on or after 1 April 2021, you’ll usually have to pay 2% surcharge.
- GOV.UK SDLT residential property rates, read 2026-10-16:
If the total rent over the life of the lease (known as the ‘net present value’) is more than the SDLT threshold (currently £125,000), you’ll pay SDLT at 1% on the portion over £125,000.
- GOV.UK SDLT relief for land or property transactions (including group relief), read 2026-10-17:
The minimum rate of tax under the relief is 1% of the amount paid for the dwellings.
Read in full, publishes no figure
9 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- GOV.UK Venture capital schemes: tax relief for investors, read 2026-10-03: every candidate on the page was refused
- GOV.UK Gift Aid, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK Tax when your limited company gives to charity, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK Claim tax relief for your job expenses, read 2026-09-12: every candidate on the page was refused
- HMRC Inheritance Tax thresholds and interest rates, read 2026-09-12: every candidate on the page was refused
- GOV.UK Inheritance Tax: passing on a home, read 2026-09-12: every candidate on the page was refused
- GOV.UK Tax when you sell your home (private residence relief), read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK Stamp Duty on shares, read 2026-10-03: every candidate on the page was refused
- GOV.UK Tax when you buy shares, read 2026-09-12: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
12 of the 21 named sources that could be read published a usable figure; 9 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in GBP (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 19 figures, never sentences; 97 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per relief per jurisdiction with its rate, cap, threshold and effective date, quoted from HMRC, Revenue Scotland, the Welsh Revenue Authority or the Act.
Two derived figures: the RELIEF LADDER - what £1 of each qualifying spend is worth at each marginal rate, which turns a rate table into the answer the buyer wants - and the DIVERGENCE TABLE between England, Scotland and Wales on the transaction taxes, which no authority publishes because each publishes only its own bands.
97 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (22)
- GOV.UK Tax on your private pension contributions: tax relief(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Pension annual allowance(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Venture capital schemes: tax relief for investors(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Gift Aid(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Tax when your limited company gives to charity(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Changes to tax relief for residential landlords(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Claim tax relief for your job expenses(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Tax relief for working from home(the publisher's own terms; quoted for reporting and comment)
- GOV.UK SDLT relief for land or property transactions (including group relief)(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Stamp Duty Land Tax thresholds(the publisher's own terms; quoted for reporting and comment)
- GOV.UK SDLT residential property rates(the publisher's own terms; quoted for reporting and comment)
- Revenue Scotland LBTT residential rates and bands(the publisher's own terms; quoted for reporting and comment)
- Revenue Scotland LBTT non-residential rates and bands(the publisher's own terms; quoted for reporting and comment)
- Welsh Revenue Authority Land Transaction Tax rates and bands(the publisher's own terms; quoted for reporting and comment)
- GOV.UK How Inheritance Tax works(the publisher's own terms; quoted for reporting and comment)
- HMRC Inheritance Tax thresholds and interest rates(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Inheritance Tax: passing on a home(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Inheritance Tax: rules on giving gifts(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Tax when you sell your home (private residence relief)(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Stamp Duty on shares(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Tax when you buy shares(the publisher's own terms; quoted for reporting and comment)
- gov.uk(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
The UK Adjacent Relief Rate Table carries 19 published figures read from 9 sources' own pages, from 6 to 1,500,000 GBP, read 17 October 2026.
12 of the 21 named sources read in full publish a figure; 9 publish none, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Stamp Duty Land Tax surcharge on an additional dwelling: median 5 percent across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Stamp Duty Land Tax top rate, England and Northern Ireland: median 12 percent across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Stamp Duty Land Tax on the net present value of a lease: median 1 percent across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Stamp Duty Land Tax residential threshold: median 125,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Stamp Duty Land Tax first-time buyer threshold: median 300,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Stamp Duty Land Tax non-residential threshold: median 150,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Land and Buildings Transaction Tax notifiable threshold, Scotland: median 40,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Land and Buildings Transaction Tax nil-rate threshold, Scotland: median 145,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Land and Buildings Transaction Tax top band threshold, Scotland: median 750,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Land Transaction Tax nil-rate threshold, Wales: median 225,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Land Transaction Tax top band threshold, Wales: median 1,500,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief pension annual allowance: median 60,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief pension taper threshold income: median 200,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief pension taper adjusted income: median 260,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Inheritance Tax annual gift exemption: median 3,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Inheritance Tax small gift allowance: median 250 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Inheritance Tax nil-rate band: median 325,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Inheritance Tax threshold where a home passes to descendants: median 500,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Inheritance Tax standard rate: median 40 percent across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Inheritance Tax reduced rate for charitable estates: median 36 percent across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief residential landlord finance cost tax reduction: median 20 percent across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief working from home weekly flat rate: median 6 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Land and Buildings Transaction Tax non-residential nil-rate threshold, Scotland: median 150,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Land and Buildings Transaction Tax non-residential top band threshold, Scotland: median 250,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief pension contribution relief limit as a share of earnings: median 100 percent across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Stamp Duty Land Tax first-time buyers relief price cap: median 500,000 GBP across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Stamp Duty Land Tax multiple dwellings relief minimum rate: median 1 percent across 1 source, read 17 October 2026.
UK Adjacent Relief Rate Table, relief Stamp Duty Land Tax non-UK resident surcharge: median 2 percent across 1 source, read 17 October 2026.
Cite as: "Corp Tax Calculator UK Adjacent Relief Rate Table", updated 2026-10-18, https://corptaxcalculator.co.uk/datasets/uk-adjacent-relief-rate-table/.
Download the CSV (28 rows, computed 2026-10-18)