---
title: "The Taxes (Interest Rate) (Amendment) Regulations 2025"
id: 5684ad2c-be55-497f-976d-31d2c4190c8b
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/270
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/5684ad2c-be55-497f-976d-31d2c4190c8b
language: en
in_force_from: 2025-04-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/270/data.xml
read_on: 2026-11-10
sha256: 78a7e1b3d7da421d7af412953c55b57d40a3e985d6546f326b6d126a37e8c02c
provisions: 3
---

# The Taxes (Interest Rate) (Amendment) Regulations 2025

## Title and introductory text {#prelims}

2025 No. 270
Income Tax
The Taxes (Interest Rate) (Amendment) Regulations 2025
Made
5th March 2025
Laid before the House of Commons
6th March 2025
Coming into force
6th April 2025
The Treasury make the following Regulations in exercise of the powers conferred by section 178(1) and (2)(s) of the Finance Act 1989.

## 1 Citation and commencement {#regulation-1}

These Regulations may be cited as the Taxes (Interest Rate) (Amendment) Regulations 2025 and come into force on 6th April 2025.

## 2 Amendment of the Taxes (Interest Rate) Regulations 1989 {#regulation-2}

In regulation 5(1) of the Taxes (Interest Rate) Regulations 1989, for “on and after 6th April 2023, be 2.25 per cent per annum” substitute “on and after 6th April 2025, be 3.75 per cent per annum.”.