4. Income tax (dividend rates)
Question put,
That—
(1) In section 8 of the Income Tax Act 2007 (which provides, among other things, for the dividend ordinary rate and dividend upper rate)—
(a) in subsection (1) (the dividend ordinary rate), for “8.75%” substitute “10.75%”, and
(b) in subsection (2) (the dividend upper rate), for “33.75%” substitute “35.75%”.
(2) The amendments made by this Resolution have effect for the tax year 2026-27 and subsequent tax years.