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Statutory minimum wage levels.
National Minimum Wage rates apply to employees up to the age of 20.
National Living Wage (NLW) rates apply to employees 21 and over.
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.
04 Dec 2025
The Budget 2025 was presented by Rachel Reeves on 26 November 2025. Below we summarise several tax measures that will impact property landlords.
13 Nov 2025
The Renters’ Rights Act received Royal Assent on 27 October 2025.