With the loss the best instant access ISA at 3% the best offer is now 2.75% with a Nationwide eISA: Nationwide e-ISA Online Cash ISA Savings Account

a bit of information about the eISA:
* Open and manage your account online
* A competitive tax free rate
* Instant access to your funds: no withdrawal limits or penalties
* Pay into your account as many times as you want to, up to your annual cash ISA limit
* Transfer in from existing cash ISAs held with Nationwide or other providers
* In order to apply for and operate an e-ISA you must have a Nationwide card account* (excluding Regular Savings)