Accessibility links

Minimum wage

Statutory minimum wage levels.

National Minimum Wage rates apply to employees up to the age of 20 (22 before 1 April 2024).

National Living Wage (NLW) rates apply to employees 21 and over (23 and over before 1 April 2024).

The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.

Penalties apply to employers who fail to pay minimum wages.

Age	NLW	21-22	18-20	16-17	Apprentice
From 1 April 2024	£11.44	n/a	£8.60	£6.40	£6.40
From 1 April 2023	£10.42	£10.18	£7.49	£5.28	£5.28

Latest Blog Posts

30 Jul 2024

Furnished Holiday Lettings (FHL) Tax Regime to be Abolished

The Chancellor intends to go ahead with plans to abolish the furnished holiday lettings (FHL) tax regime starting April 2025, as outlined in new draft legislation. This change will remove the tax advantages currently enjoyed by short-term holiday let landlords over those offering standard residential properties.

12 Jul 2024

Buying a second home: what should you think about?

Our property tax experts are often asked about the financial and tax implications of buying a second home. Sometimes the pull of a country or seaside retreat might inspire you to think about having a second home. Or maybe you have spare cash or income and are wondering if a second home could be a good investment.