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Pension","unit":"years","jurisdiction":"UK","value":10,"certainty":"in_force","next":null,"source":"https://www.gov.uk/new-state-pension/eligibility"},"state_pension.age_rise_to_67_start":{"label":"State Pension age rise to 67 - transition start date","unit":"date","jurisdiction":"UK","value":"2026-05-06","certainty":"in_force","next":null,"source":"https://www.gov.uk/government/publications/state-pension-age-timetable/state-pension-age-timetable"},"state_pension.age_rise_to_67_complete":{"label":"State Pension age rise to 67 - completion date","unit":"date","jurisdiction":"UK","value":null,"certainty":null,"next":{"value":"2028-03-06","from":"2028-03-06","certainty":"legislated","change":null},"source":"https://www.gov.uk/government/publications/state-pension-age-timetable/state-pension-age-timetable"},"state_pension.age_rise_to_68":{"label":"State Pension age rise to 68 - legislated 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threshold","unit":"GBP","jurisdiction":"UK","value":33795,"certainty":"in_force","next":null,"source":"https://www.gov.uk/repaying-your-student-loan/what-you-pay"},"student_loan.plan5.threshold":{"label":"Student loan Plan 5 repayment threshold","unit":"GBP","jurisdiction":"UK","value":25000,"certainty":"in_force","next":null,"source":"https://www.gov.uk/repaying-your-student-loan/what-you-pay"},"student_loan.postgraduate.threshold":{"label":"Postgraduate Loan repayment threshold","unit":"GBP","jurisdiction":"UK","value":21000,"certainty":"in_force","next":null,"source":"https://www.gov.uk/repaying-your-student-loan/what-you-pay"},"student_loan.repayment_rate_standard":{"label":"Student loan repayment rate - Plans 1, 2, 4, 5","unit":"percent","jurisdiction":"UK","value":9,"certainty":"in_force","next":null,"source":"https://www.gov.uk/repaying-your-student-loan/what-you-pay"},"student_loan.repayment_rate_postgraduate":{"label":"Student loan repayment rate - Postgraduate Loan","unit":"percent","jurisdiction":"UK","value":6,"certainty":"in_force","next":null,"source":"https://www.gov.uk/repaying-your-student-loan/what-you-pay"}},"changes":[{"id":"electricity-vat-cut-2026","title":"VAT on domestic electricity cut from 5% to 0%","summary":"VAT on domestic electricity is 0% instead of 5% for supplies from 1 October 2026 to 31 March 2027. Northern Ireland keeps the 5% reduced rate.","status":"legislated","effective_from":"2026-10-01","topics":["energy"],"who":"Domestic electricity customers in England, Scotland and Wales","rule_ids":[],"supersedes":[],"source":"https://www.gov.uk/government/news/new-pm-cuts-tax-on-household-electricity-bills-to-give-breathing-space-on-cost-of-living"},{"id":"autumn-budget-2026-date","title":"Autumn Budget 2026 date confirmed","summary":"The next UK Budget is on Wednesday 28 October 2026, with an OBR forecast. Tax and benefit changes may be announced then.","status":"announced","effective_from":"2026-10-28","topics":["income_tax","savings","isa","pensions"],"who":"Everyone","rule_ids":[],"supersedes":[],"source":"https://www.gov.uk/government/publications/chancellor-letter-to-the-treasury-select-committee-tsc-budget-2026-date"},{"id":"isa-reform-2027","title":"Cash ISA reform: lower limit for under-65s, anti-circumvention rules","summary":"From 6 April 2027, the Cash ISA limit falls to £12,000 for under-65s (over-65s keep £20,000); the £20,000 overall ISA limit is unchanged. A 22% charge applies to interest on cash held in non-cash ISAs, and transfers from non-cash to cash ISAs stop.","status":"announced","effective_from":"2027-04-06","topics":["isa","savings"],"who":"Cash ISA savers under age 65; stocks & shares/innovative finance ISA holders who hold cash within those accounts","rule_ids":["isa.cash_isa_limit","isa.cash_isa_limit_over_65","isa.annual_limit"],"supersedes":[],"source":"https://www.gov.uk/government/publications/fiscal-events-2026-factsheets/isa-reform-2027-anti-circumvention-rules-factsheet"},{"id":"pensions-into-iht-2027","title":"Unused pension funds and death benefits brought into Inheritance Tax","summary":"From 6 April 2027, most unused (uncrystallised) pension funds and pension death benefits count toward the deceased's estate for Inheritance Tax. Death-in-service benefits and assets passing to a spouse/civil partner are excluded.","status":"legislated","effective_from":"2027-04-06","topics":["iht"],"who":"Estates of pension holders who die on or after 6 April 2027 with unused defined-contribution pension funds or certain death benefits","rule_ids":[],"supersedes":[],"source":"https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits"},{"id":"property-income-tax-rates-2027","title":"Separate income tax rates for property income from April 2027","summary":"From 6 April 2027, property income is taxed at its own rates: 22% basic, 42% higher and 47% additional.","status":"legislated","effective_from":"2027-04-06","topics":["property"],"who":"Landlords and individuals with rental income in England, Wales & NI","rule_ids":[],"supersedes":[],"source":"https://www.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-dividend-income/changes-to-tax-rates-for-property-savings-dividend-income"},{"id":"savings-income-tax-rates-2027","title":"Tax on savings interest rises by 2 points from April 2027","summary":"From 6 April 2027, tax on savings interest above your allowances rises to 22% (basic), 42% (higher) and 47% (additional).","status":"legislated","effective_from":"2027-04-06","topics":["savings"],"who":"Savers with taxable interest income above their Personal Savings Allowance and starting rate for savings band","rule_ids":["savings.income_tax_rate.basic","savings.income_tax_rate.higher","savings.income_tax_rate.additional"],"supersedes":[],"source":"https://www.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-dividend-income/changes-to-tax-rates-for-property-savings-dividend-income"},{"id":"eved-ev-mileage-charge-2028","title":"New Electric Vehicle Excise Duty (pay-per-mile) from April 2028","summary":"From April 2028, electric and plug-in hybrid cars pay a per-mile charge on top of Vehicle Excise Duty: 3p a mile for fully electric cars and 1.5p for plug-in hybrids, rising with CPI.","status":"legislated","effective_from":"2028-04-01","topics":["consumer_protection"],"who":"Owners of electric and plug-in hybrid cars","rule_ids":[],"supersedes":[],"source":"https://www.gov.uk/government/publications/electric-vehicle-excise-duty-eved/electric-vehicle-excise-duty-eved"},{"id":"high-value-council-tax-surcharge-2028","title":"New High Value Council Tax Surcharge on £2m+ homes","summary":"Autumn Budget 2025 announced a new annual surcharge, from £2,500 to £7,500, on owners of English homes worth £2 million or more, starting April 2028, collected by councils but retained by central government.","status":"announced","effective_from":"2028-04-01","topics":["property"],"who":"Owners (not occupiers) of English residential property valued at £2m+ (fewer than 1% of properties)","rule_ids":[],"supersedes":[],"source":"https://www.gov.uk/government/consultations/high-value-council-tax-surcharge/high-value-council-tax-surcharge"},{"id":"income-tax-nic-threshold-freeze-extended-2025","title":"Income tax and National Insurance threshold freeze extended to 2030-31","summary":"The personal allowance (£12,570), higher rate threshold (£50,270), additional rate threshold (£125,140) and linked National Insurance thresholds stay frozen until 5 April 2031, three years longer than previously set.","status":"legislated","effective_from":"2028-04-06","topics":["income_tax","national_insurance"],"who":"Income taxpayers and National Insurance payers","rule_ids":["income_tax.personal_allowance","income_tax.ew_ni.higher_rate_threshold","income_tax.ew_ni.additional_rate_threshold"],"supersedes":[],"source":"https://www.gov.uk/government/publications/budget-2025-overview-of-tax-legislation-and-rates-ootlar/budget-2025-overview-of-tax-legislation-and-rates-ootlar"},{"id":"normal-minimum-pension-age-57","title":"Normal minimum pension age rises from 55 to 57","summary":"From 6 April 2028, the earliest age most people can access private/workplace pensions without a tax charge rises from 55 to 57. Uniformed public service schemes and some protected members are excluded.","status":"legislated","effective_from":"2028-04-06","topics":["pensions"],"who":"Pension savers not covered by a protected pension age or uniformed-service scheme","rule_ids":["pension.normal_minimum_pension_age"],"supersedes":[],"source":"https://www.legislation.gov.uk/ukpga/2022/3/section/10"},{"id":"salary-sacrifice-nics-cap","title":"Cap on National Insurance relief for salary sacrifice pension contributions","summary":"From April 2029, only the first £2,000/year of salary-sacrificed pension contributions is exempt from NICs; amounts above that are treated as ordinary earnings and taxed with NICs.","status":"legislated","effective_from":"2029-04-06","topics":["pensions"],"who":"Employees and employers using salary sacrifice for pension contributions","rule_ids":["pension.salary_sacrifice_nics_cap"],"supersedes":[],"source":"https://www.legislation.gov.uk/ukpga/2026/15/2026-04-29"},{"id":"iht-nil-rate-band-freeze-extended-2025","title":"IHT nil-rate band and residence nil-rate band freeze extended to 2030-31","summary":"Autumn Budget 2025 extended the freeze on the £325,000 nil-rate band and £175,000 residence nil-rate band (plus its £2m taper start and the £1m 100% agricultural/business property relief allowance) by one further year, to 5 April 2031.","status":"legislated","effective_from":"2030-04-06","topics":["iht"],"who":"All estates subject to Inheritance Tax","rule_ids":["iht.nil_rate_band","iht.residence_nil_rate_band"],"supersedes":[],"source":"https://www.gov.uk/government/publications/budget-2025-overview-of-tax-legislation-and-rates-ootlar/budget-2025-overview-of-tax-legislation-and-rates-ootlar"},{"id":"lisa-replacement-ftb-isa","title":"Lifetime ISA to be replaced by new First Time Buyer ISA","summary":"Government is consulting (responses due 18 Aug 2026) on replacing the LISA with a First Time Buyer ISA that drops the 25% unauthorised-withdrawal penalty; property price cap, contribution limits and bonus rate are not yet decided.","status":"announced","effective_from":null,"topics":["property"],"who":"First-time buyers currently using or considering a Lifetime ISA","rule_ids":["lisa.property_price_cap"],"supersedes":[],"source":"https://www.gov.uk/government/consultations/first-time-buyer-isa-consultation/first-time-buyer-isa-consultation"},{"id":"two-child-limit-removed","title":"Two-child limit removed from Universal Credit","summary":"The Universal Credit child element two-child limit is abolished from 6 April 2026, so the child element is paid for all qualifying children rather than only the first two, for new and existing claims.","status":"in_force","effective_from":"2026-04-06","topics":["benefits"],"who":"Universal Credit claimants with 3 or more children","rule_ids":[],"supersedes":[],"source":"https://www.legislation.gov.uk/ukpga/2026/13/enacted"},{"id":"isa-crypto-etn-ltaf-2026","title":"Crypto ETNs move out of stocks and shares ISAs","summary":"From 6 April 2026, new holdings of UK cryptoasset exchange traded notes belong in an innovative finance ISA, not a stocks and shares ISA. Holdings from before that date can stay. Long-term asset funds move the other way, into stocks and shares ISAs.","status":"in_force","effective_from":"2026-04-06","topics":["isa","investments"],"who":"ISA investors in UK cryptoasset ETNs or long-term asset funds","rule_ids":[],"supersedes":[],"source":"https://www.legislation.gov.uk/uksi/2026/248/made"},{"id":"fca-targeted-support-regime-2026","title":"FCA targeted support regime for pensions and investments","summary":"Since 6 April 2026, authorised firms can offer targeted support: suggestions about pensions and investments made to groups of consumers in similar circumstances, without a personal recommendation.","status":"in_force","effective_from":"2026-04-06","topics":["consumer_protection"],"who":"Consumers with pensions and investments at firms that opt to offer targeted support","rule_ids":[],"supersedes":[],"source":"https://www.fca.org.uk/publications/policy-statements/ps25-22-consumer-pensions-investment-decisions-rules-targeted-support"},{"id":"dividend-tax-rates-2026","title":"Dividend tax rates increased from April 2026","summary":"Autumn Budget 2025 raised dividend tax rates: ordinary rate from 8.75% to 10.75% and upper rate from 33.75% to 35.75%, from 6 April 2026; the additional rate stays at 39.35%.","status":"in_force","effective_from":"2026-04-06","topics":["dividends"],"who":"Shareholders and investors receiving dividend income above the Dividend Allowance","rule_ids":["dividends.rate.basic","dividends.rate.higher"],"supersedes":[],"source":"https://www.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-dividend-income/changes-to-tax-rates-for-property-savings-dividend-income"},{"id":"auto-enrolment-thresholds-frozen-2026-27","title":"Automatic enrolment earnings thresholds frozen for 2026-27","summary":"The automatic enrolment earnings trigger (£10,000) and qualifying earnings band (£6,240-£50,270) are held at 2025-26 levels for 2026-27 rather than increased.","status":"in_force","effective_from":"2026-04-06","topics":["pensions"],"who":"Employers and workers subject to automatic enrolment duties","rule_ids":["auto_enrolment.earnings_trigger","auto_enrolment.qualifying_earnings_lower","auto_enrolment.qualifying_earnings_upper"],"supersedes":[],"source":"https://www.gov.uk/government/publications/review-of-the-automatic-enrolment-earnings-trigger-and-qualifying-earnings-band-for-202627/review-of-the-automatic-enrolment-earnings-trigger-and-qualifying-earnings-band-for-202627"},{"id":"fscs-deposit-limit-increase-2025","title":"FSCS deposit protection limit raised to £120,000","summary":"From 1 December 2025, FSCS protects up to £120,000 per person per authorised bank, building society or credit union, up from £85,000.","status":"in_force","effective_from":"2025-12-01","topics":["consumer_protection"],"who":"Everyone with deposits at UK-authorised banks, building societies and credit unions","rule_ids":["fscs.deposit_protection_limit"],"supersedes":[],"source":"https://www.fscs.org.uk/media/press/2025/nov/fscs-welcomes-higher-deposit-protection-limit-of-120000--giving-people-confidence-their-money-is-protected/"}]}