UK money rules we track
Every tax rate, allowance and threshold behind a Hundred Summers projection comes from an official page, and each of those pages is checked every morning. When a figure on one changes, it is flagged for review and the plan, the calculators and the methodology are updated together. This page lists all 71 of them: the figures we use, what each one moves in a plan, and when it last changed here, with the changes already announced first.
Changes already announced
Dated changes in law or announced at a Budget. Those marked in the plan are applied from the year they take effect; the others are listed so you know they are coming, and are not modelled yet.
29 October 2026Not modelled yet
Lifetime ISA charge on a home over £450,000 falls to 20%
Budget 2026: using a Lifetime ISA towards a first home over the price cap now costs a 20% charge rather than 25%. Other early withdrawals still pay 25%. Source: gov.uk
6 April 2027In the plan
Savings income taxed at 24%, 44% and 49%
Budget 2026 raises the rates on savings interest outside an ISA from 20/40/45% (the 2025 Budget had set 22/42/47%). Source: gov.uk
6 April 2027In the plan
Property income taxed at 24%, 44% and 49%
Rental income gets its own rates, 4 points above the main rates, in England, Wales and Northern Ireland. Source: gov.uk
6 April 2027In the plan
The Cash ISA limit stays at £20,000
The planned £12,000 limit on cash ISAs for under-65s was reversed at Budget 2026; the whole allowance can still go into cash. Source: gov.uk
6 April 2027In the plan
Unused pensions count for inheritance tax
Most unused pension funds and death benefits join the estate for inheritance tax. Source: gov.uk
6 April 2027Not modelled yet
Trading allowance rises to £3,000
Budget 2026: up to £3,000 of trading and miscellaneous income becomes tax-free, from £1,000. Source: gov.uk
6 April 2027Not modelled yet
Business Asset Disposal Relief limit halves to £500,000
Budget 2026: the lifetime limit on gains taxed at the relief's lower rate falls from £1 million. Source: gov.uk
6 April 2027Not modelled yet
Pension Tax Allowance for low-income pensioners
For 2027 to 2030, pensioners whose income is no more than the full new State Pension pay no income tax on it, tapering above. Source: gov.uk
6 April 2028In the plan
Minimum pension age rises to 57
Personal and workplace pensions can be drawn from 57, not 55, except where a protected pension age applies. Source: gov.uk
6 April 2028Not modelled yet
Council tax surcharge on homes worth £2 million or more
The High Value Council Tax Surcharge starts. Source: gov.uk
6 April 2029In the plan
Salary sacrifice: National Insurance saved on only £2,000 a year
Salary given up for pension above £2,000 a year pays National Insurance as pay. Source: gov.uk
6 April 2029Not modelled yet
First Time Buyer ISA replaces the Lifetime ISA for new savers
Budget 2026: a 25% bonus on up to £20,000, paid on withdrawal, towards a first home up to £450,000. Existing Lifetime ISAs carry on. Source: gov.uk
6 April 2031In the plan
Income tax and National Insurance thresholds start rising again
The freeze ends on 5 April 2031; the plan then raises thresholds with inflation each year. Source: gov.uk
Income tax and National Insurance
Income tax bands (rUK)
The tax on pay, pensions and other income every year, in England, Wales and Northern Ireland.
We use: £12,570 · £50,270 · £125,140 · £100,000 · 20% · 40% · 45%
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Scottish income tax bands
The same for a Scottish taxpayer, on Scotland's six bands.
We use: £16,537 · £29,526 · £43,662 · £75,000 · £125,140 · 19% · 20% · 21% · 42% · 45% · 48%
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
National Insurance (employee/employer rates and thresholds)
National Insurance on pay, and what salary sacrifice saves you and your employer.
We use: 8% · 2% · 15% · £242 · £967 · £96
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Class 4 National Insurance
National Insurance on self-employed profits.
We use: 6% · 2% · £12,570 · £50,270
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Student loan repayment thresholds
Student loan repayments taken from pay, plan by plan.
We use: £26,900 · £29,385 · £33,795 · £25,000 · £21,000 · 9% · 6%
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Marriage allowance
The tax a couple saves when one partner gives part of their personal allowance to the other.
We use: £1,260 · £252
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Income tax and NI thresholds frozen until 5 April 2031
How long tax thresholds stay frozen before rising with inflation, and so how much of rising pay is drawn into higher bands.
We use: 5 April 2031
gov.uk · checked every morning · last changed here 29 October 2026
Pensions and the State Pension
Full new State Pension
The State Pension paid from State Pension age, and what each year of National Insurance is worth.
We use: £241.30
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Pension annual allowance and taper
How much can go into pensions each year with tax relief, tapered for high incomes.
We use: £60,000 · £200,000 · £260,000
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Lump sum allowance
The most tax-free cash you can take from pensions in your lifetime, and on death.
We use: £268,275 · £1,073,100 · 25%
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Class 2 and Class 3 voluntary NI rates
What filling a gap in your National Insurance record costs.
We use: £18.40 · £3.65
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Average workplace pension charge (default investment charge)
The default yearly charge taken off investment growth.
We use: 0.48% · 0.53%
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Tax on an inherited pension (the age-75 rule)
Whether pensions you leave are taxed as your heirs' income: free before 75, taxed after.
We use: “Under 75” · 75 or over
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Salary sacrifice: NI-free only up to £2,000 a year from April 2029
From April 2029, National Insurance is saved on only the first £2,000 a year of salary given up for pension.
We use: £2,000 · “April 2029”
gov.uk · checked every morning · last changed here 13 October 2026
Pension tax relief with no earnings (£2,880 net, £3,600 gross)
The relief on pension contributions for someone with little or no earnings.
We use: £2,880 · 20% · 100%
gov.uk · checked every morning · last changed here 28 October 2026
NHS Pension Scheme 2015: accrual and normal pension age
The NHS 2015 Scheme's accrual and normal pension age in the NHS pension calculator.
We use: 1/54th · “same as your State Pension age or age 65 if that is later”
nhsbsa.nhs.uk · checked every morning · last changed here 29 October 2026
NHS Pension Scheme 2015: revaluation in service
How the NHS 2015 Scheme grows above inflation while you are a member.
We use: 1.5%
nhsbsa.nhs.uk · checked every morning · last changed here 29 October 2026
Civil Service alpha: accrual and revaluation
alpha's accrual and revaluation in the Civil Service pension calculator.
We use: 2.32% · “adjusted in line with prices”
civilservicepensionscheme.org.uk · checked every morning · last changed here 29 October 2026
Civil Service alpha: normal pension age
alpha's normal pension age.
We use: “the later of age 65, or your State Pension age”
civilservicepensionscheme.org.uk · checked every morning · last changed here 29 October 2026
Civil Service alpha: minimum pension age and preserved pensions
Which alpha members keep a minimum pension age of 55 after 2028.
We use: “joined since 4 November 2021” · “adjusted in line with prices”
civilservicepensionscheme.org.uk · checked every morning · last changed here 29 October 2026
Civil Service alpha: tax-free cash at 12:1
The tax-free cash alpha pays for each £1 a year of pension given up.
We use: £12 · “lump sum for every £1 of pension”
civilservicepensionscheme.org.uk · checked every morning · last changed here 29 October 2026
Normal minimum pension age rises to 57 on 6 April 2028
The earliest a personal or workplace pension can be drawn: 55, then 57 from April 2028 unless protected.
We use: 6 April 2028 · 4 November 2021
gov.uk · checked every morning · last changed here 29 October 2026
Police Pension Scheme 2015: accrual, revaluation, pension age and commutation
The Police 2015 scheme's accrual, revaluation, pension age and tax-free cash in the police pension calculator.
We use: 1/55.3th of your pensionable earnings · 1.25% · “normal retirement age of the scheme is 60” · “Every pound of pension that you give up” · £12
gov.uk · checked every morning · last changed here 1 November 2026
Armed Forces Pension Scheme 2015: accrual, revaluation, when it is paid and commutation
AFPS 15's accrual, earnings revaluation and tax-free cash in the Armed Forces pension calculator.
We use: 1/47th · “Average Weekly Earnings” · 12 to 1
gov.uk · checked every morning · last changed here 1 November 2026
Public service pension reforms: normal pension age 60 for police, firefighters and armed forces
The normal pension age of 60 in the police, firefighters' and Armed Forces pension calculators.
We use: “set at age 60 in the police, firefighters and armed forces schemes”
gov.uk · checked every morning · last changed here 1 November 2026
LGPS (England and Wales): accrual, revaluation and commutation
The LGPS accrual, revaluation and tax-free cash in the LGPS pension calculator.
We use: 1/49th of your pensionable pay · 1/98th · “in line with the cost of living” · “of annual pension you give up” · £12
lgpsmember.org · checked every morning · last changed here 1 November 2026
Savings, ISAs and investments
Capital gains tax rates
Capital gains tax when investments or a second property are sold.
We use: 18% · 24% · £3,000
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Capital gains tax annual exempt amount
How much gain is tax-free each year.
We use: £3,000
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Dividend allowance and rates
The tax on dividends from investments outside an ISA or pension.
We use: £500 · 10.75% · 35.75% · 39.35%
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Personal savings allowance and starting rate (gov.uk guide, "How much is tax-free")
How much interest is tax-free before savings tax applies.
We use: £1,000 · £500 · £5,000
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
ISA allowance
How much can go into ISAs each year, on every route the plan uses.
We use: £20,000
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Cash ISA limit kept at £20,000 for all savers from April 2027 (Budget 2026 reversed the £12,000 limit)
How much of the ISA allowance can be held in cash: all of it, since Budget 2026 kept the limit at £20,000.
We use: “retain the cash ISA limit at £20,000 for all savers”
gov.uk · checked every morning · last changed here 29 October 2026
Lifetime ISA limits
The Lifetime ISA's yearly limit and 25% bonus.
We use: £4,000 · 25% · £1,000
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Venture capital schemes: income tax relief rates (VCT, EIS, SEIS)
The income tax relief on VCT, EIS and SEIS investments.
We use: 20% · 30% · 50% · £200,000
gov.uk · checked every morning · last changed here 25 October 2026
Crypto exchange-traded notes in ISAs and pensions (HMRC)
Where crypto can be held: a general account or an ISA, not a Lifetime ISA.
We use: “Innovative Finance ISA” · 6 April 2026 · “registered pension schemes”
gov.uk · checked every morning · last changed here 25 October 2026
Junior ISA annual limit
What can go into a Junior ISA each year.
We use: £9,000
gov.uk · checked every morning · last changed here 14 October 2026
Savings and property income rates from April 2027 (Budget 2026, OOTLAR Annex A)
The tax on savings interest and on rental income from April 2027.
We use: 24% · 44% · 49% · “Savings basic rate” · “Property basic rate”
gov.uk · checked every morning · last changed here 29 October 2026
Property and stamp duty
Stamp Duty Land Tax residential rates
Stamp duty on a home bought in England or Northern Ireland.
We use: £125,000 · £250,000 · £925,000 · £1.5 · £300,000 · £500,000 · 2% · 5% · 10% · 12%
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
LBTT residential rates
Land and Buildings Transaction Tax on a home bought in Scotland.
We use: £145,000 · £250,000 · £325,000 · £750,000 · £175,000 · £600 · 2% · 5% · 10% · 12%
revenue.scot · checked every morning · unchanged here since the watch began, 27 September 2026
LBTT Additional Dwelling Supplement
The extra Scottish tax on a second home.
We use: 8% · £40,000
revenue.scot · checked every morning · unchanged here since the watch began, 27 September 2026
Land Transaction Tax rates and bands
Land Transaction Tax on a home bought in Wales.
We use: £225,000 · £400,000 · £750,000 · £1,500,000 · 6% · 7.5% · 10% · 12% · £180,000 · £250,000 · 5% · 8.5% · 12.5% · 15% · 17%
gov.wales · checked every morning · unchanged here since the watch began, 27 September 2026
CGT on UK property: 60-day reporting
How soon tax on a property sale must be reported and paid.
We use: 60 days
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Landlord finance cost relief (basic-rate credit)
The 20% credit for mortgage interest on a rental property.
We use: “basic rate” · 20%
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Care home means test, England: capital limits and personal expenses allowance (annual DHSC circular; repoint each February)
When the council helps with care home fees in England, and what you keep.
We use: £23,250 · £14,250 · £31.80 · £250
gov.uk · checked every morning · last changed here 14 October 2026
Rent a Room Scheme limit
How much rent from a lodger is tax-free.
We use: £7,500 · £3,750
gov.uk · checked every morning · last changed here 14 October 2026
Inheritance, gifts and wills
Inheritance tax thresholds and rates
Inheritance tax on the estate: the nil-rate bands and the 40% rate.
We use: £325,000 · £175,000 · 40% · 36%
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Inheritance tax gifts and taper relief
How gifts count for inheritance tax over seven years.
We use: £3,000 · £250 · 8% · 16% · 24% · 32% · 40%
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Business and agricultural relief cap
How much business and farm property passes free of inheritance tax.
We use: £2.5 · £5 · 2.5 million · 6 April 2026 · 100% · 50%
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Gift Aid (25p per £1)
What a charity reclaims on a donation, and the relief a higher-rate donor gets.
We use: 25p
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Intestacy, England and Wales (fixed sum £322,000)
Who inherits without a will in England and Wales.
We use: £322,000
gov.uk · checked every morning · last changed here 14 October 2026
Intestacy, Northern Ireland with children (£250,000)
Who inherits without a will in Northern Ireland, with children.
We use: £250,000
gov.uk · checked every morning · last changed here 14 October 2026
Intestacy, Northern Ireland without children (£450,000)
Who inherits without a will in Northern Ireland, without children.
We use: £450,000
gov.uk · checked every morning · last changed here 14 October 2026
Scottish prior rights (£473,000 / £29,000 / £50,000)
What a surviving spouse takes first without a will in Scotland.
We use: £473,000 · £29,000 · £50,000
gov.uk · checked every morning · last changed here 14 October 2026
Unused pensions in the estate for inheritance tax from 6 April 2027
From April 2027, unused pensions count in the estate for inheritance tax.
We use: 6 April 2027
gov.uk · checked every morning · last changed here 29 October 2026
Family, work and benefits
Statutory Sick Pay
Statutory Sick Pay, the floor under income if you can't work.
We use: £123.25
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Child benefit weekly rates
Child Benefit paid for each child.
We use: £27.05 · £17.90
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
High income child benefit charge thresholds
When Child Benefit is clawed back through tax on incomes above £60,000.
We use: £60,000 · £80,000 · 1%
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Statutory Maternity Pay rate and weeks
Statutory Maternity Pay.
We use: £194.32 · 39 weeks · 6 weeks · 33 weeks
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Statutory Paternity Pay rate
Statutory Paternity Pay.
We use: £194.32
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Tax-Free Childcare top-up and caps
The government top-up on childcare costs.
We use: £8 · £2 · £500 · “every 3 months” · £2,000 · £4,000
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
National Living Wage (Tax-Free Childcare earnings test)
The earnings test for Tax-Free Childcare.
We use: £12.71
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Business and company cars
Corporation tax rates and marginal relief
The tax on a company's profits, for sole trader against company comparisons.
We use: 19% · 25% · £50,000 · £250,000
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Employment Allowance
The employer National Insurance a small company is spared.
We use: £10,500
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Company car appropriate percentages (480: Appendix 2)
The tax on a company car, by its emissions.
We use: “tax year 2026 to 2027”
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Car fuel benefit multiplier (2026/27)
The tax on free fuel for a company car.
We use: £29,200 · “tax year 2026 to 2027”
gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Assumptions and official data
Pensions UK Retirement Living Standards
The retirement spending benchmarks plans are compared with.
We use: £13,900 · £32,700 · £45,400 · £22,500 · £62,700
retirementlivingstandards.org.uk · checked every morning · unchanged here since the watch began, 27 September 2026
Bank of England inflation target
The inflation target our 2.5% inflation default is set against.
We use: 2% target
bankofengland.co.uk · checked every morning · unchanged here since the watch began, 27 September 2026
ONS national life tables (latest release)
Life expectancy, and so how long a plan runs.
We use: 2022 to 2024
ons.gov.uk · checked every morning · unchanged here since the watch began, 27 September 2026
ONS healthy life expectancy, UK (latest release)
Years in good health, for the active years of retirement.
We use: 60.7 years · 60.9 years · 2022 to 2024
ons.gov.uk · checked every morning · last changed here 2 October 2026
ONS household total wealth in Great Britain (Wealth and Assets Survey, latest round)
How your wealth compares with households in Great Britain.
We use: “April 2020 to March 2022” · £293,700 · £502,500 · £15,200 · £3,121,500
ons.gov.uk · checked every morning · last changed here 24 October 2026
Crypto's volatility against shares (Bank of England)
How much more crypto swings than shares in the stress test.
We use: “three times as volatile as the S&P 500” · “lose the entire value”
bankofengland.co.uk · checked every morning · last changed here 25 October 2026
Education, not advice. A rule can change at any Budget; the official page is the authority, and the plan follows it once a change is announced (the higher-tax reading where it is unclear). The assumptions behind the rest of a projection are on our assumptions, explained.