{"schema":1,"as_of":"2026-09-10","generated_at":"2026-09-10T15:16:39.559Z","rates":{"bank_rate":{"pct":3.75,"effective_from":"2025-12-18","previous_pct":4,"checked_at":"2026-09-10T09:19:19.585Z","source_url":"https://www.bankofengland.co.uk/boeapps/iadb/fromshowcolumns.asp?csv.x=yes&Datefrom=01/Jan/2015&Dateto=now&SeriesCodes=IUDBEDR&CSVF=TN&UsingCodes=Y&VPD=Y&VFD=N"},"cpi":{"pct":2.9,"ref_month":"2026-07","checked_at":"2026-09-10T09:19:19.585Z","source_url":"https://www.ons.gov.uk/economy/inflationandpriceindices/timeseries/d7g7/mm23/data"},"mortgages":{"ref_month":"2026-08","series":[{"key":"fixed_2y_60ltv","code":"IUMZICQ","label":"2-year fixed, 60% LTV","pct":4.79},{"key":"fixed_2y_75ltv","code":"IUMBV34","label":"2-year fixed, 75% LTV","pct":4.92},{"key":"fixed_2y_90ltv","code":"IUMB482","label":"2-year fixed, 90% LTV","pct":5.16},{"key":"fixed_2y_95ltv","code":"IUM2WTL","label":"2-year fixed, 95% LTV","pct":5.52},{"key":"fixed_3y_75ltv","code":"IUMBV37","label":"3-year fixed, 75% LTV","pct":4.77},{"key":"fixed_5y_75ltv","code":"IUMBV42","label":"5-year fixed, 75% LTV","pct":4.78},{"key":"variable_2y_75ltv","code":"IUMBV48","label":"2-year variable, 75% LTV","pct":4.23},{"key":"revert_to_rate","code":"IUMTLMV","label":"Revert-to rate (SVR)","pct":6.58}],"checked_at":"2026-09-10T09:19:19.585Z","source_url":"https://www.bankofengland.co.uk/boeapps/iadb/fromshowcolumns.asp?csv.x=yes&Datefrom=01/Jan/2025&Dateto=now&SeriesCodes=IUMZICQ,IUMBV34,IUMB482,IUM2WTL,IUMBV37,IUMBV42,IUMBV48,IUMTLMV,IUMB6VJ&CSVF=TN&UsingCodes=Y&VPD=Y&VFD=N"},"instant_access_savings":{"ref_month":"2026-08","pct":2.07,"code":"IUMB6VJ","checked_at":"2026-09-10T09:19:19.585Z","source_url":"https://www.bankofengland.co.uk/boeapps/iadb/fromshowcolumns.asp?csv.x=yes&Datefrom=01/Jan/2025&Dateto=now&SeriesCodes=IUMZICQ,IUMBV34,IUMB482,IUM2WTL,IUMBV37,IUMBV42,IUMBV48,IUMTLMV,IUMB6VJ&CSVF=TN&UsingCodes=Y&VPD=Y&VFD=N"},"energy_cap":{"periods":[{"from":"2026-07-01","to":"2026-09-30","typical_annual_gbp":null,"electricity":{"unit_p":26.11,"standing_p":57.19},"gas":{"unit_p":7.33,"standing_p":29.04}},{"from":"2026-10-01","to":"2026-12-31","typical_annual_gbp":1723,"electricity":{"unit_p":26.32,"standing_p":54.83},"gas":{"unit_p":7.97,"standing_p":29.68}}],"note":"Figures are rounded to two decimal places and include 5% VAT on gas. There is no VAT on electricity from 1 October 2026 to 31 March 2027.","checked_at":"2026-09-10T09:19:19.585Z","source_url":"https://www.ofgem.gov.uk/information-consumers/energy-advice-households/energy-price-cap-unit-rates-and-standing-charges"},"errors":[]},"rules":[{"topic":"benefits","rules":[{"id":"benefits.child_benefit.eldest_weekly","label":"Child Benefit - eldest/only child weekly rate","topic":"benefits","unit":"GBP/week","jurisdiction":"UK","values":[{"value":27.05,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/child-benefit/what-youll-get","quote":"Eldest or only child £27.05","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"benefits.child_benefit.additional_child_weekly","label":"Child Benefit - each additional child weekly rate","topic":"benefits","unit":"GBP/week","jurisdiction":"UK","values":[{"value":17.9,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/child-benefit/what-youll-get","quote":"Additional children £17.90 per child","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"benefits.hicbc.lower_threshold","label":"High Income Child Benefit Charge - lower (adjusted net income) threshold","topic":"benefits","unit":"GBP","jurisdiction":"UK","values":[{"value":60000,"effective_from":"2024-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/child-benefit-tax-charge","quote":"over £60,000 for tax years starting from 2024 to 2025","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Unchanged at Autumn Budget 2025; only administrative changes announced (PAYE payment option, pre-population of Self Assessment)."}]},{"id":"benefits.hicbc.upper_threshold","label":"High Income Child Benefit Charge - upper threshold (full charge)","topic":"benefits","unit":"GBP","jurisdiction":"UK","values":[{"value":80000,"effective_from":"2024-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/child-benefit-tax-charge","quote":"You'll pay back 1% of your Child Benefit for every £200 you earn over the threshold.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Taper: 1% of Child Benefit withdrawn per £200 of adjusted net income between £60,000 and £80,000; charge equals 100% of Child Benefit at/above £80,000."}]},{"id":"benefits.uc.standard_allowance.single_under25","label":"Universal Credit standard allowance - single, under 25","topic":"benefits","unit":"GBP/month","jurisdiction":"UK","values":[{"value":338.58,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/universal-credit/what-youll-get","quote":"If you're single and under 25 £338.58","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Up from £316.98 in 2025-26 (includes standard 3.8% CPI uprating plus an additional real-terms increase to the UC standard allowance legislated as part of the government's welfare reform package)."}]},{"id":"benefits.uc.standard_allowance.single_25plus","label":"Universal Credit standard allowance - single, 25 or over","topic":"benefits","unit":"GBP/month","jurisdiction":"UK","values":[{"value":424.9,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/universal-credit/what-youll-get","quote":"If you're single and 25 or over £424.90","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Up from £400.14 in 2025-26."}]},{"id":"benefits.uc.standard_allowance.couple_under25","label":"Universal Credit standard allowance - couple, both under 25","topic":"benefits","unit":"GBP/month","jurisdiction":"UK","values":[{"value":528.34,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/universal-credit/what-youll-get","quote":"If you live with your partner and you're both under 25 £528.34","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Up from £497.55 in 2025-26."}]},{"id":"benefits.uc.standard_allowance.couple_25plus","label":"Universal Credit standard allowance - couple, one or both 25+","topic":"benefits","unit":"GBP/month","jurisdiction":"UK","values":[{"value":666.97,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/universal-credit/what-youll-get","quote":"If you live with your partner and either of you are 25 or over £666.97","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Up from £628.10 in 2025-26."}]},{"id":"benefits.uc.work_allowance.higher","label":"Universal Credit work allowance - no housing element claimed","topic":"benefits","unit":"GBP/month","jurisdiction":"UK","values":[{"value":710,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/universal-credit/what-youll-get","quote":"you can earn up to £710 a month before your payment starts to reduce","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Applies to claimants with a child or limited capability for work who do not receive help with housing costs."}]},{"id":"benefits.uc.work_allowance.lower","label":"Universal Credit work allowance - housing element claimed","topic":"benefits","unit":"GBP/month","jurisdiction":"UK","values":[{"value":427,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/universal-credit/what-youll-get","quote":"You can earn up to £427 a month before your payment starts to reduce","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"benefits.uc.taper_rate","label":"Universal Credit taper rate","topic":"benefits","unit":"percent","jurisdiction":"UK","values":[{"value":55,"effective_from":"2023-04-01","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/api/content/universal-credit/what-youll-get","quote":"For every £1 you earn from working, your Universal Credit payment goes down by 55p","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Unchanged since April 2023; no change announced for 2026-27."}]}]},{"topic":"cgt","rules":[{"id":"cgt.annual_exempt_amount","label":"CGT annual exempt amount","topic":"cgt","unit":"GBP","jurisdiction":"UK","values":[{"value":3000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/capital-gains-tax/rates","quote":"For the 2026 to 2027 tax year the allowance is £3,000","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Unchanged since 2024-25 cut from £6,000/£12,300 in earlier years."}]},{"id":"cgt.rate.basic","label":"CGT rate for basic rate taxpayers (most assets)","topic":"cgt","unit":"percent","jurisdiction":"UK","values":[{"value":18,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/capital-gains-tax/rates","quote":"you'll pay 18% on your gains made from 6 April 2026","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Rate for gains within unused basic rate band; applies to most chargeable assets (residential-property-specific higher rate was aligned to the same 18%/24% structure from 30 Oct 2024)."}]},{"id":"cgt.rate.higher","label":"CGT rate for higher/additional rate taxpayers (most assets)","topic":"cgt","unit":"percent","jurisdiction":"UK","values":[{"value":24,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/capital-gains-tax/rates","quote":"you'll pay 24% on your gains from 6 April 2026","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"cgt.rate.bad_relief","label":"CGT rate for Business Asset Disposal Relief","topic":"cgt","unit":"percent","jurisdiction":"UK","values":[{"value":18,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/capital-gains-tax/rates","quote":"you'll pay 18% if you're a sole trader, partnership or trustee and your gains qualify for Business Asset Disposal Relief","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"BADR rate rose in stages (10% to 14% from 6 Apr 2025, then to 18% from 6 Apr 2026) under measures legislated at Autumn Budget 2024; lifetime limit is £1 million (not independently re-verified in this research pass)."}]}]},{"topic":"consumer_protection","rules":[{"id":"fscs.deposit_protection_limit","label":"FSCS deposit protection limit per person per firm","topic":"consumer_protection","unit":"GBP","jurisdiction":"UK","values":[{"value":120000,"effective_from":"2025-12-01","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://www.fscs.org.uk/media/press/2025/nov/fscs-welcomes-higher-deposit-protection-limit-of-120000--giving-people-confidence-their-money-is-protected/","quote":"FSCS will compensate eligible customers up to the new limit of £120,000, per person, per authorised firm","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Increased from £85,000, effective 1 December 2025. Direct fetch of fscs.org.uk/what-we-cover/deposits/ returned a 404 in this session; figure confirmed via FSCS press release and claims-process page (fscs.org.uk/making-a-claim/claims-process/temporary-high-balances/) which also states the £120,000 limit from 1 December 2025."}]},{"id":"fscs.investment_protection_limit","label":"FSCS investment protection limit per person per firm","topic":"consumer_protection","unit":"GBP","jurisdiction":"UK","values":[{"value":85000,"effective_from":"2019-04-01","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://www.fscs.org.uk/what-we-cover/investments/","quote":"up to £85,000 per eligible person, per firm","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Covers investment provision and investment intermediation claims where the firm failed on/after 1 April 2019 (previously £50,000 for failures between 2010-2019). Confirmed via search snippet of fscs.org.uk content; direct WebFetch of the investments page was not separately re-verified line-by-line in this session, so treat as high confidence but sourced via search extract rather than a full page fetch."}]}]},{"topic":"dividends","rules":[{"id":"dividends.allowance","label":"Dividend allowance","topic":"dividends","unit":"GBP","jurisdiction":"UK","values":[{"value":500,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/tax-on-dividends","quote":"You also get a dividend allowance of £500 each year.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Unchanged from 2024-25/2025-26."}]},{"id":"dividends.rate.basic","label":"Dividend tax rate (basic rate)","topic":"dividends","unit":"percent","jurisdiction":"UK","values":[{"value":10.75,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/tax-on-dividends","quote":"Basic rate 10.75%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Increased from 8.75% (2024-25/2025-26), a change announced at Autumn Budget 2025, effective from 6 April 2026."}]},{"id":"dividends.rate.higher","label":"Dividend tax rate (higher rate)","topic":"dividends","unit":"percent","jurisdiction":"UK","values":[{"value":35.75,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/tax-on-dividends","quote":"Higher rate 35.75%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Increased from 33.75%, effective 6 April 2026 per Autumn Budget 2025."}]},{"id":"dividends.rate.additional","label":"Dividend tax rate (additional rate)","topic":"dividends","unit":"percent","jurisdiction":"UK","values":[{"value":39.35,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/tax-on-dividends","quote":"Additional rate 39.35%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Unchanged."}]}]},{"topic":"iht","rules":[{"id":"iht.nil_rate_band","label":"Inheritance Tax nil-rate band","topic":"iht","unit":"GBP","jurisdiction":"UK","values":[{"value":325000,"effective_from":"2009-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/government/publications/budget-2025-overview-of-tax-legislation-and-rates-ootlar/budget-2025-overview-of-tax-legislation-and-rates-ootlar","quote":"the Inheritance Tax nil-rate bands, which are already set at current levels until 5 April 2030, will stay fixed at these levels for a further year until 5 April 2031. The nil-rate band will continue at £325,000","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Frozen since 6 April 2009; Autumn Budget 2025 extended the existing freeze by one further year, to 5 April 2031. Note: the standalone gov.uk 'rates and allowances' inheritance tax page had not been updated at time of research to show this extended end date for the residence nil-rate band row (still showed 5 April 2030) even though it showed 5 April 2031 for the main nil-rate band — treat the OOTLAR figure (2031 for both) as authoritative since it is the more recent, explicit Budget document."}]},{"id":"iht.residence_nil_rate_band","label":"Inheritance Tax residence nil-rate band","topic":"iht","unit":"GBP","jurisdiction":"UK","values":[{"value":175000,"effective_from":"2020-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/government/publications/budget-2025-overview-of-tax-legislation-and-rates-ootlar/budget-2025-overview-of-tax-legislation-and-rates-ootlar","quote":"the residence nil-rate band at £175,000","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"See conflicting-source note on nil_rate_band entry above; the gov.uk rates-and-allowances table currently lists this band's frozen period as ending 5 April 2030 rather than 2031."}]}]},{"topic":"income_tax","rules":[{"id":"income_tax.personal_allowance","label":"Personal allowance","topic":"income_tax","unit":"GBP","jurisdiction":"UK","values":[{"value":12570,"effective_from":"2026-04-06","effective_to":"2027-04-05","status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past","quote":"Personal Allowance £12,570","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Frozen since 2021-22; per Autumn Budget 2025 (26 Nov 2025) legislated in Finance Bill 2025-26 to remain at £12,570 through 2030-31."},{"value":12570,"effective_from":"2027-04-06","effective_to":null,"status":"legislated","tax_year":"2027-28","source":{"url":"https://www.gov.uk/government/publications/budget-2025-overview-of-tax-legislation-and-rates-ootlar/budget-2025-overview-of-tax-legislation-and-rates-ootlar","quote":"the government will legislate in Finance Bill 2025-26 to set the Personal Allowance at £12,570 and basic rate limit at £37,700 for the 2028 to 2029 to 2030 to 2031 tax years","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Continuation of freeze; the OOTLAR wording covers 2028-29 through 2030-31, but 2026-27 and 2027-28 are also unchanged under the same long-running freeze started 2021-22."}]},{"id":"income_tax.personal_allowance_taper_threshold","label":"Income limit for personal allowance (taper starts)","topic":"income_tax","unit":"GBP","jurisdiction":"UK","values":[{"value":100000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past","quote":"Income limit for Personal Allowance £100,000","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Allowance reduced by £1 for every £2 of income above this, reaching £0 at £125,140. This £100,000 threshold is not indexed and has been frozen since introduction in 2010-11."}]},{"id":"income_tax.ew_ni.basic_rate_limit","label":"Basic rate band upper limit (England, Wales & NI)","topic":"income_tax","unit":"GBP","jurisdiction":"England, Wales & NI","values":[{"value":37700,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past","quote":"Basic rate 20% Up to £37,700","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Taxable income after personal allowance; equates to gross income £12,571-£50,270."}]},{"id":"income_tax.ew_ni.basic_rate","label":"Basic rate (England, Wales & NI)","topic":"income_tax","unit":"percent","jurisdiction":"England, Wales & NI","values":[{"value":20,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/income-tax-rates","quote":"Basic rate £12,571 to £50,270 20%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"income_tax.ew_ni.higher_rate_threshold","label":"Higher rate threshold, gross income (England, Wales & NI)","topic":"income_tax","unit":"GBP","jurisdiction":"England, Wales & NI","values":[{"value":50270,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/income-tax-rates","quote":"Higher rate £50,271 to £125,140 40%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Frozen; extended freeze through 2030-31 per Autumn Budget 2025."}]},{"id":"income_tax.ew_ni.higher_rate","label":"Higher rate (England, Wales & NI)","topic":"income_tax","unit":"percent","jurisdiction":"England, Wales & NI","values":[{"value":40,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/income-tax-rates","quote":"Higher rate £50,271 to £125,140 40%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"income_tax.ew_ni.additional_rate_threshold","label":"Additional rate threshold, gross income (England, Wales & NI)","topic":"income_tax","unit":"GBP","jurisdiction":"England, Wales & NI","values":[{"value":125140,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/income-tax-rates","quote":"Additional rate over £125,140 45%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Frozen through 2030-31 per Autumn Budget 2025."}]},{"id":"income_tax.ew_ni.additional_rate","label":"Additional rate (England, Wales & NI)","topic":"income_tax","unit":"percent","jurisdiction":"England, Wales & NI","values":[{"value":45,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/income-tax-rates","quote":"Additional rate over £125,140 45%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"income_tax.scotland.starter_rate","label":"Starter rate (Scotland)","topic":"income_tax","unit":"percent","jurisdiction":"Scotland","values":[{"value":19,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/scottish-income-tax","title":"Scottish Income Tax","quote":"Starter rate £12,571 to £16,537 19%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Gross income band shown (includes UK personal allowance £12,570). Set by Scottish Rate Resolution for 2026-27, approved by Scottish Parliament following the 13 Jan 2026 Scottish Budget."}]},{"id":"income_tax.scotland.basic_rate","label":"Basic rate (Scotland)","topic":"income_tax","unit":"percent","jurisdiction":"Scotland","values":[{"value":20,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/scottish-income-tax","title":"Scottish Income Tax","quote":"Basic rate £16,538 to £29,526 20%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Basic and Intermediate rate thresholds increased 7.4% for 2026-27 versus 2025-26."}]},{"id":"income_tax.scotland.intermediate_rate","label":"Intermediate rate (Scotland)","topic":"income_tax","unit":"percent","jurisdiction":"Scotland","values":[{"value":21,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/scottish-income-tax","title":"Scottish Income Tax","quote":"Intermediate rate £29,527 to £43,662 21%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"income_tax.scotland.higher_rate","label":"Higher rate (Scotland)","topic":"income_tax","unit":"percent","jurisdiction":"Scotland","values":[{"value":42,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/scottish-income-tax","title":"Scottish Income Tax","quote":"Higher rate £43,663 to £75,000 42%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Higher, Advanced and Top thresholds unchanged from 2025-26 (£43,662/£75,000/£125,140)."}]},{"id":"income_tax.scotland.advanced_rate","label":"Advanced rate (Scotland)","topic":"income_tax","unit":"percent","jurisdiction":"Scotland","values":[{"value":45,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/scottish-income-tax","title":"Scottish Income Tax","quote":"Advanced rate £75,001 to £125,140 45%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"income_tax.scotland.top_rate","label":"Top rate (Scotland)","topic":"income_tax","unit":"percent","jurisdiction":"Scotland","values":[{"value":48,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/scottish-income-tax","title":"Scottish Income Tax","quote":"Top rate over £125,140 48%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"income_tax.marriage_allowance","label":"Marriage allowance transfer amount","topic":"income_tax","unit":"GBP","jurisdiction":"UK","values":[{"value":1260,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/marriage-allowance","quote":"Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Fixed at 10% of the £12,570 personal allowance, rounded up to nearest £10; unchanged while personal allowance is frozen. Page did not show separate year-by-year figures, but value is derived directly from the frozen personal allowance."}]}]},{"topic":"isa","rules":[{"id":"isa.annual_limit","label":"ISA overall annual subscription limit","topic":"isa","unit":"GBP","jurisdiction":"UK","values":[{"value":20000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/individual-savings-accounts","quote":"the maximum you can save in ISAs is £20,000","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Unchanged since 2017-18. Note: this overall limit is scheduled to be restructured from April 2027 for under-65s — see isa-reform-2027 change entry."}]},{"id":"isa.lifetime_isa.annual_limit","label":"Lifetime ISA annual contribution limit","topic":"isa","unit":"GBP","jurisdiction":"UK","values":[{"value":4000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/lifetime-isa","quote":"You can put in up to £4,000 each year, until you're 50.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Counts toward the overall £20,000 ISA limit."}]},{"id":"isa.lifetime_isa.bonus_rate","label":"Lifetime ISA government bonus","topic":"isa","unit":"percent","jurisdiction":"UK","values":[{"value":25,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/lifetime-isa","quote":"The government will add a 25% bonus to your savings, up to a maximum of £1,000 per year.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"isa.lifetime_isa.age_open_by","label":"Lifetime ISA — must open/first pay in before age","topic":"isa","unit":"years","jurisdiction":"UK","values":[{"value":40,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/lifetime-isa","quote":"You must make your first payment into your ISA before you're 40.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Must also be 18 or over to open one."}]},{"id":"isa.lifetime_isa.age_contribute_until","label":"Lifetime ISA — can contribute until age","topic":"isa","unit":"years","jurisdiction":"UK","values":[{"value":50,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/lifetime-isa","quote":"You can put in up to £4,000 each year, until you're 50.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"isa.lifetime_isa.withdrawal_charge","label":"Lifetime ISA unauthorised withdrawal charge","topic":"isa","unit":"percent","jurisdiction":"UK","values":[{"value":25,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/guidance/lifetime-isa-withdrawal-charges-and-charge-free-withdrawals","quote":"Any amount withdrawn from a Lifetime ISA that is not the result of a life event is subject to a 25% withdrawal charge.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"This charge recovers the government bonus, accrued interest/growth on it, and can eat into original contributions. Charge-free withdrawals apply for first home purchase, age 60+, terminal illness, or death."}]},{"id":"isa.junior_isa.annual_limit","label":"Junior ISA annual subscription limit","topic":"isa","unit":"GBP","jurisdiction":"UK","values":[{"value":9000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/junior-individual-savings-accounts","quote":"In the 2026 to 2027 tax year, the savings limit for Junior ISAs is £9,000","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Unchanged since 2020-21."}]},{"id":"isa.cash_isa_limit","label":"Cash ISA annual limit for savers under 65 (post-reform)","topic":"isa","unit":"GBP","jurisdiction":"UK","values":[{"value":12000,"effective_from":"2027-04-06","effective_to":null,"status":"announced","tax_year":"2027-28","source":{"url":"https://www.gov.uk/government/publications/fiscal-events-2026-factsheets/isa-reform-2027-anti-circumvention-rules-factsheet","quote":"Cash ISA limit (under 65): £12,000","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"The overall £20,000 ISA limit is unchanged; under-65s must put the remaining £8,000 (if used) into stocks & shares, innovative finance, or Lifetime ISA. Announced at Autumn Budget 2025 (26 Nov 2025), legislated start date 6 April 2027."}]},{"id":"isa.cash_isa_limit_over_65","label":"Cash ISA annual limit for savers aged 65+ (post-reform)","topic":"isa","unit":"GBP","jurisdiction":"UK","values":[{"value":20000,"effective_from":"2027-04-06","effective_to":null,"status":"announced","tax_year":"2027-28","source":{"url":"https://www.gov.uk/government/publications/fiscal-events-2026-factsheets/isa-reform-2027-anti-circumvention-rules-factsheet","quote":"Individuals aged 65 and over will benefit from a higher Cash ISA limit of £20,000, entitlement to which will apply from the start of the tax year in which an individual turns 65.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Entitlement applies from the start of the tax year the saver turns 65, not their birthday."}]}]},{"topic":"national_insurance","rules":[{"id":"ni.class1.primary_threshold","label":"Class 1 employee primary threshold","topic":"national_insurance","unit":"GBP","jurisdiction":"UK","values":[{"value":12570,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027","quote":"Primary threshold £242 per week £1,048 per month £12,570 per year","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Annualised equivalent; NI thresholds are set weekly/monthly."}]},{"id":"ni.class1.upper_earnings_limit","label":"Class 1 employee upper earnings limit","topic":"national_insurance","unit":"GBP","jurisdiction":"UK","values":[{"value":50270,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027","quote":"Upper earnings limit £967 per week £4,189 per month £50,270 per year","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Aligned with higher rate threshold; frozen through 2030-31 per Autumn Budget 2025."}]},{"id":"ni.class1.main_rate","label":"Class 1 employee main rate (between PT and UEL)","topic":"national_insurance","unit":"percent","jurisdiction":"UK","values":[{"value":8,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027","quote":"A 0% 8% 2%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Employee (primary) category A rate: 0% up to the primary threshold, 8% between the primary threshold and upper earnings limit, 2% above it."}]},{"id":"ni.class1.upper_rate","label":"Class 1 employee rate above UEL","topic":"national_insurance","unit":"percent","jurisdiction":"UK","values":[{"value":2,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027","quote":"A 0% 8% 2%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Employee (primary) category A rate: 2% is the 'balance of earnings above upper earnings limit' column."}]},{"id":"ni.class4.lower_profits_limit","label":"Class 4 (self-employed) lower profits limit","topic":"national_insurance","unit":"GBP","jurisdiction":"UK","values":[{"value":12570,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/self-employed-national-insurance-rates","quote":"6% on profits over £12,570 up to £50,270","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"ni.class4.upper_profits_limit","label":"Class 4 (self-employed) upper profits limit","topic":"national_insurance","unit":"GBP","jurisdiction":"UK","values":[{"value":50270,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/self-employed-national-insurance-rates","quote":"2% on profits over £50,270","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"ni.class4.main_rate","label":"Class 4 (self-employed) main rate","topic":"national_insurance","unit":"percent","jurisdiction":"UK","values":[{"value":6,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/self-employed-national-insurance-rates","quote":"6% on profits over £12,570 up to £50,270","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"ni.class4.upper_rate","label":"Class 4 (self-employed) rate above UPL","topic":"national_insurance","unit":"percent","jurisdiction":"UK","values":[{"value":2,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/self-employed-national-insurance-rates","quote":"2% on profits over £50,270","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]}]},{"topic":"pensions","rules":[{"id":"pension.annual_allowance","label":"Pension annual allowance","topic":"pensions","unit":"GBP","jurisdiction":"UK","values":[{"value":60000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/tax-on-your-private-pension/annual-allowance","quote":"This is £60,000 this tax year.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Unchanged since 2023-24 (set at Spring Budget 2023). No change announced at Autumn Budget 2025."}]},{"id":"pension.tapered_annual_allowance.threshold_income","label":"Tapered annual allowance - threshold income limit","topic":"pensions","unit":"GBP","jurisdiction":"UK","values":[{"value":200000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm057100","quote":"For tax year 2023-24 onwards the tapered annual allowance will apply to an individual if: their Threshold Income is more than £200,000, and their Adjusted income is more than £260,000","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Taper only applies if BOTH threshold income exceeds this AND adjusted income exceeds £260,000. Unchanged since 2023-24."}]},{"id":"pension.tapered_annual_allowance.adjusted_income","label":"Tapered annual allowance - adjusted income limit","topic":"pensions","unit":"GBP","jurisdiction":"UK","values":[{"value":260000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm057100","quote":"For tax year 2023-24 onwards the tapered annual allowance will apply to an individual if: their Threshold Income is more than £200,000, and their Adjusted income is more than £260,000","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Annual allowance reduces by £1 for every £2 of adjusted income above this figure, down to the £10,000 minimum (reached at £360,000 adjusted income)."}]},{"id":"pension.tapered_annual_allowance.minimum","label":"Tapered annual allowance - minimum (floor)","topic":"pensions","unit":"GBP","jurisdiction":"UK","values":[{"value":10000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm057100","quote":"For 2023-24 onwards the tapered annual allowance cannot be reduced to be less than £10,000.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Reached once adjusted income is £360,000 or more."}]},{"id":"pension.money_purchase_annual_allowance","label":"Money purchase annual allowance (MPAA)","topic":"pensions","unit":"GBP","jurisdiction":"UK","values":[{"value":10000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm056510","quote":"For tax year 2023-24 onwards, the money purchase annual allowance is £10,000.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Applies once money purchase pension savings are flexibly accessed. Unchanged since 2023-24."}]},{"id":"pension.lump_sum_allowance","label":"Lump sum allowance (LSA)","topic":"pensions","unit":"GBP","jurisdiction":"UK","values":[{"value":268275,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/guidance/find-out-the-rules-around-individual-lump-sum-allowances","quote":"Usually, your Lump Sum Allowance is £268,275, but this may be higher if you hold a protected allowance","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Standard allowance for tax-free lump sums (e.g. pension commencement lump sum). Frozen at this level since the lifetime allowance abolition (2024-25); Autumn Budget 2025 explicitly ruled out changing the 25% tax-free lump sum."}]},{"id":"pension.lump_sum_and_death_benefit_allowance","label":"Lump sum and death benefit allowance (LSDBA)","topic":"pensions","unit":"GBP","jurisdiction":"UK","values":[{"value":1073100,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/guidance/find-out-the-rules-around-individual-lump-sum-allowances","quote":"Usually, your Lump Sum and Death Benefit Allowance is £1,073,100, but this may be higher if you hold a protected allowance","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Standard allowance, frozen since 2024-25 (equal to former lifetime allowance level)."}]},{"id":"pension.carry_forward_years","label":"Annual allowance carry-forward period","topic":"pensions","unit":"years","jurisdiction":"UK","values":[{"value":3,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/tax-on-your-private-pension/annual-allowance","quote":"You might be able to carry over any annual allowance you did not use from the previous 3 tax years.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Not available for money purchase contributions subject to the MPAA."}]},{"id":"pension.normal_minimum_pension_age","label":"Normal minimum pension age","topic":"pensions","unit":"years","jurisdiction":"UK","values":[{"value":55,"effective_from":"2010-04-06","effective_to":"2028-04-05","status":"in_force","tax_year":"2026-27","source":{"url":"https://www.legislation.gov.uk/ukpga/2022/3/section/10","quote":"on and after that date but before 6 April 2028, 55","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Finance Act 2022, s.10. Rises to 57 from 6 April 2028. Protected pension ages preserved for some scheme members with rights before 4 November 2021."},{"value":57,"effective_from":"2028-04-06","effective_to":null,"status":"legislated","tax_year":"2028-29","source":{"url":"https://www.legislation.gov.uk/ukpga/2022/3/section/10","quote":"on and after 6 April 2028, 57","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Legislated under Finance Act 2022 s.10. Excludes uniformed public service schemes (firefighters, police, armed forces), which remain at 55. Protected pension ages apply for some members."}]},{"id":"pension.salary_sacrifice_nics_cap","label":"Salary sacrifice pension employer/employee NICs relief cap","topic":"pensions","unit":"GBP","jurisdiction":"UK","values":[{"value":2000,"effective_from":"2029-04-06","effective_to":null,"status":"legislated","tax_year":"2029-30","source":{"url":"https://www.legislation.gov.uk/ukpga/2026/15/2026-04-29","quote":"must specify the contributions limit as £2,000 for a tax year","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"National Insurance Contributions (Employer Pensions Contributions) Act 2026, Royal Assent 29 April 2026. Announced at Autumn Budget 2025 (26 Nov 2025). Contributions above £2,000/year via salary sacrifice become subject to employer and employee NICs from tax year 2029-30."}]},{"id":"auto_enrolment.earnings_trigger","label":"Automatic enrolment earnings trigger","topic":"pensions","unit":"GBP","jurisdiction":"UK","values":[{"value":10000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.thepensionsregulator.gov.uk/en/employers/new-employers/im-an-employer-who-has-to-provide-a-pension/declare-your-compliance/ongoing-duties-for-employers/earnings-thresholds","quote":"£10,000 annually and £768 every four weeks","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Frozen at 2025/26 level for 2026/27, confirmed by DWP written ministerial statement to Parliament, 18 Dec 2025 (HCWS1206)."}]},{"id":"auto_enrolment.qualifying_earnings_lower","label":"Qualifying earnings band - lower limit","topic":"pensions","unit":"GBP","jurisdiction":"UK","values":[{"value":6240,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay","quote":"In most automatic enrolment schemes, you'll make contributions based on your total earnings between £6,240 and £50,270 a year before tax.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Frozen at 2025/26 level for 2026/27 (HCWS1206, 18 Dec 2025)."}]},{"id":"auto_enrolment.qualifying_earnings_upper","label":"Qualifying earnings band - upper limit","topic":"pensions","unit":"GBP","jurisdiction":"UK","values":[{"value":50270,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay","quote":"In most automatic enrolment schemes, you'll make contributions based on your total earnings between £6,240 and £50,270 a year before tax.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Aligned with the National Insurance upper earnings limit; frozen for 2026/27."}]},{"id":"auto_enrolment.minimum_contribution_employer","label":"Automatic enrolment minimum employer contribution","topic":"pensions","unit":"percent","jurisdiction":"UK","values":[{"value":3,"effective_from":"2019-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay","quote":"The minimum your employer pays You pay Total minimum contribution From April 2019 3%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Of qualifying earnings (band £6,240-£50,270). Unchanged since April 2019; no change announced for 2026-27."}]},{"id":"auto_enrolment.minimum_contribution_total","label":"Automatic enrolment minimum total contribution","topic":"pensions","unit":"percent","jurisdiction":"UK","values":[{"value":8,"effective_from":"2019-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay","quote":"The minimum your employer pays You pay Total minimum contribution From April 2019 3% 5% 8%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Of qualifying earnings; employee normally makes up the remaining 5% (including tax relief) if employer pays the 3% minimum."}]}]},{"topic":"property","rules":[{"id":"sdlt.england.nil_rate_threshold","label":"SDLT nil-rate threshold (standard residential, single property)","topic":"property","unit":"GBP","jurisdiction":"England & NI","values":[{"value":125000,"effective_from":"2025-04-01","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://www.gov.uk/stamp-duty-land-tax/residential-property-rates","quote":"SDLT starts to apply when you buy property that costs: £125,000 for residential properties","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Threshold was temporarily raised to £250,000 from 23 Sept 2022, reverting to £125,000 from 1 April 2025 as originally legislated (sunset of the 2022 mini-budget cut)."}]},{"id":"sdlt.england.ftb_threshold","label":"SDLT first-time buyer relief nil-rate threshold","topic":"property","unit":"GBP","jurisdiction":"England & NI","values":[{"value":300000,"effective_from":"2025-04-01","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://www.gov.uk/government/publications/stamp-duty-land-tax-relief-for-first-time-buyers/stamp-duty-land-tax-relief-for-first-time-buyers","quote":"first time buyers paying £300,000 or less for a residential property will pay no Stamp Duty Land Tax","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"This is the original 2017 policy figure; it was raised to £425,000 from 23 Sept 2022 and reverted to £300,000 from 1 April 2025 when the temporary standard nil-rate band also reverted. Corroborated by multiple secondary conveyancing sources dated 2026; gov.uk first-time-buyer guidance page itself could not be freshly fetched (404) to directly confirm the reversion date, though it is widely and consistently reported alongside the standard-band reversion on the same date."}]},{"id":"sdlt.england.ftb_max_price","label":"SDLT first-time buyer relief maximum property price","topic":"property","unit":"GBP","jurisdiction":"England & NI","values":[{"value":500000,"effective_from":"2025-04-01","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://www.gov.uk/government/publications/stamp-duty-land-tax-relief-for-first-time-buyers/stamp-duty-land-tax-relief-for-first-time-buyers","quote":"First time buyers purchasing property for more than £500,000 will not be entitled to any relief","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Reduced rate of 5% applies on the portion of price between £300,001 and £500,000. Cap was £625,000 from 23 Sept 2022 to 31 March 2025, reverted to £500,000 from 1 April 2025."}]},{"id":"sdlt.england.higher_rate_surcharge","label":"SDLT higher rate surcharge for additional dwellings","topic":"property","unit":"percent","jurisdiction":"England & NI","values":[{"value":5,"effective_from":"2024-10-31","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://www.gov.uk/government/publications/stamp-duty-land-tax-increase-to-the-higher-rates-of-stamp-duty-land-tax-and-to-the-single-rate-payable-by-non-natural-persons/stamp-duty-land-tax-increase-to-the-higher-rates-on-additional-dwellings-and-to-the-single-rate-of-tax-on-purchases-by-non-natural-persons","quote":"This measure increases the higher rates of Stamp Duty Land Tax ( SDLT ) on purchases of additional residential properties by individuals and purchases of residential properties by companies from 3 to 5 percentage points above the standard residential rates of SDLT","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Increased from 3% to 5% at Autumn Budget 2024, effective for transactions completing on/after 31 Oct 2024 (contracts exchanged before that date keep the 3% rate). Applied on top of standard bands, giving combined rates of 5/7/10/15/17% on the standard bands."}]},{"id":"sdlt.england.non_resident_surcharge","label":"SDLT non-UK resident surcharge","topic":"property","unit":"percent","jurisdiction":"England & NI","values":[{"value":2,"effective_from":"2021-04-01","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property","quote":"There is a 2% surcharge on residential properties in England and Northern Ireland bought by non-UK residents on or after 1 April 2021","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Applies on top of standard and/or higher rates."}]},{"id":"lbtt.scotland.nil_rate_threshold","label":"LBTT nil-rate threshold (standard residential)","topic":"property","unit":"GBP","jurisdiction":"Scotland","values":[{"value":145000,"effective_from":"2021-04-01","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property","quote":"Up to £145,000 0%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Bands above: £145,001-£250,000: 2%; £250,001-£325,000: 5%; £325,001-£750,000: 10%; over £750,000: 12%."}]},{"id":"lbtt.scotland.ftb_relief_threshold","label":"LBTT first-time buyer relief nil-rate threshold","topic":"property","unit":"GBP","jurisdiction":"Scotland","values":[{"value":175000,"effective_from":"2021-04-01","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property","quote":"A relief for first-time buyers is available, which increases the residential nil rate band of LBTT to £175,000","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Maximum benefit of the relief is up to £600."}]},{"id":"lbtt.scotland.ads_rate","label":"LBTT Additional Dwelling Supplement (ADS) rate","topic":"property","unit":"percent","jurisdiction":"Scotland","values":[{"value":8,"effective_from":"2024-12-05","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://revenue.scot/news-publications/news/scottish-budget-2025-2026-changes-land-buildings","quote":"the rate of Additional Dwelling Supplement (ADS) will increase to 8%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Increased from 6% to 8% as part of the Scottish Budget 2025-26; applies to contracts entered into on or after 5 Dec 2024. Levied on top of standard LBTT on second homes/buy-to-let purchases. Could not re-verify the exact wording directly on revenue.scot's ADS page (blocked/403) so this relies on the corroborating Revenue Scotland news release."}]},{"id":"ltt.wales.nil_rate_threshold","label":"LTT nil-rate threshold (main residential rates)","topic":"property","unit":"GBP","jurisdiction":"Wales","values":[{"value":225000,"effective_from":"2022-10-10","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://gov.wales/land-transaction-tax-rates-and-bands","quote":"The portion up to and including £225,000 0%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Bands above: £225,001-£400,000: 6%; £400,001-£750,000: 7.5%; £750,001-£1,500,000: 10%; over £1,500,000: 12%. Wales has no first-time buyer relief for LTT (never introduced one when LTT replaced SDLT in 2018)."}]},{"id":"lisa.property_price_cap","label":"Lifetime ISA maximum property price for first-home withdrawal","topic":"property","unit":"GBP","jurisdiction":"UK","values":[{"value":450000,"effective_from":"2017-04-06","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://www.gov.uk/lifetime-isa","quote":"the property costs £450,000 or less","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Frozen at £450,000 since LISA launched in 2017; unchanged as of Autumn Budget 2025."}]}]},{"topic":"regulation","rules":[{"id":"fca.consumer_duty.open_products_date","label":"Consumer Duty in-force date for open products and services","topic":"regulation","unit":"date","jurisdiction":"UK","values":[{"value":"2023-07-31","effective_from":"2023-07-31","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://www.fca.org.uk/publications/policy-statements/ps22-9-new-consumer-duty","quote":"for new and existing products or services that are open to sale or renewal the rules come into force on 31 July 2023","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Established under PS22/9."}]},{"id":"fca.consumer_duty.closed_products_date","label":"Consumer Duty in-force date for closed products and services","topic":"regulation","unit":"date","jurisdiction":"UK","values":[{"value":"2024-07-31","effective_from":"2024-07-31","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://www.fca.org.uk/publications/policy-statements/ps22-9-new-consumer-duty","quote":"for closed products or services, the rules come into force on 31 July 2024","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Established under PS22/9."}]}]},{"topic":"savings","rules":[{"id":"savings.personal_savings_allowance.basic","label":"Personal savings allowance (basic rate)","topic":"savings","unit":"GBP","jurisdiction":"UK","values":[{"value":1000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/apply-tax-free-interest-on-savings","quote":"You may also get up to £1,000 of interest and not have to pay tax on it, depending on which Income Tax band you're in.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Unchanged for many years; no announced change for 2026-27."}]},{"id":"savings.personal_savings_allowance.higher","label":"Personal savings allowance (higher rate)","topic":"savings","unit":"GBP","jurisdiction":"UK","values":[{"value":500,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/apply-tax-free-interest-on-savings","quote":"Higher rate £500","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"savings.personal_savings_allowance.additional","label":"Personal savings allowance (additional rate)","topic":"savings","unit":"GBP","jurisdiction":"UK","values":[{"value":0,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/apply-tax-free-interest-on-savings","quote":"Additional rate £0","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Additional rate taxpayers get no Personal Savings Allowance."}]},{"id":"savings.starting_rate_band","label":"Starting rate for savings band","topic":"savings","unit":"GBP","jurisdiction":"UK","values":[{"value":5000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/apply-tax-free-interest-on-savings","quote":"Your starting rate for savings is a maximum of £5,000.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Taxed at 0%; band shrinks £1 for every £1 of other (non-savings) income above the personal allowance, so unavailable once other income exceeds £17,570."}]},{"id":"savings.income_tax_rate.basic","label":"Savings income tax rate (basic rate)","topic":"savings","unit":"percent","jurisdiction":"UK","values":[{"value":20,"effective_from":"2026-04-06","effective_to":"2027-04-05","status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/income-tax-rates","quote":"Basic rate £12,571 to £50,270 20%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Savings income above the PSA/starting rate is taxed at the normal non-dividend income tax rates."},{"value":22,"effective_from":"2027-04-06","effective_to":null,"status":"legislated","tax_year":"2027-28","set_by":"savings-income-tax-rates-2027","source":{"url":"https://www.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-dividend-income/changes-to-tax-rates-for-property-savings-dividend-income","quote":"The basic rate will rise from 20% to 22%, the higher rate from 40% to 42%, and the additional rate from 45% to 47% from April 2027.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Announced at Autumn Budget 2025; to be legislated in Finance Bill 2025-26, effective 6 April 2027."}]},{"id":"savings.income_tax_rate.higher","label":"Savings income tax rate (higher rate)","topic":"savings","unit":"percent","jurisdiction":"UK","values":[{"value":40,"effective_from":"2026-04-06","effective_to":"2027-04-05","status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/income-tax-rates","quote":"Higher rate £50,271 to £125,140 40%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"},{"value":42,"effective_from":"2027-04-06","effective_to":null,"status":"legislated","tax_year":"2027-28","set_by":"savings-income-tax-rates-2027","source":{"url":"https://www.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-dividend-income/changes-to-tax-rates-for-property-savings-dividend-income","quote":"The basic rate will rise from 20% to 22%, the higher rate from 40% to 42%, and the additional rate from 45% to 47% from April 2027.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Announced at Autumn Budget 2025; to be legislated in Finance Bill 2025-26, effective 6 April 2027."}]},{"id":"savings.income_tax_rate.additional","label":"Savings income tax rate (additional rate)","topic":"savings","unit":"percent","jurisdiction":"UK","values":[{"value":45,"effective_from":"2026-04-06","effective_to":"2027-04-05","status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/income-tax-rates","quote":"Additional rate over £125,140 45%","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"},{"value":47,"effective_from":"2027-04-06","effective_to":null,"status":"legislated","tax_year":"2027-28","set_by":"savings-income-tax-rates-2027","source":{"url":"https://www.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-dividend-income/changes-to-tax-rates-for-property-savings-dividend-income","quote":"The basic rate will rise from 20% to 22%, the higher rate from 40% to 42%, and the additional rate from 45% to 47% from April 2027.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Announced at Autumn Budget 2025; to be legislated in Finance Bill 2025-26, effective 6 April 2027."}]}]},{"topic":"state_pension","rules":[{"id":"state_pension.new_full_weekly","label":"New State Pension - full weekly rate","topic":"state_pension","unit":"GBP/week","jurisdiction":"UK","values":[{"value":241.3,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/new-state-pension/what-youll-get","quote":"The full rate of new State Pension is £241.30 a week.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"4.8% increase from £230.25/week in 2025-26, under the triple lock (highest of earnings growth, CPI, 2.5%)."}]},{"id":"state_pension.basic_weekly","label":"Basic State Pension - full weekly rate (Category A/B)","topic":"state_pension","unit":"GBP/week","jurisdiction":"UK","values":[{"value":184.9,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027","quote":"Category A or B basic pension 176.45 184.90","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"4.8% increase, uprated in line with the new State Pension under the triple lock. For those who reached State Pension age before 6 April 2016."}]},{"id":"state_pension.uprating_percent_2026_27","label":"State Pension uprating percentage 2026-27 and reason","topic":"state_pension","unit":"percent","jurisdiction":"UK","values":[{"value":4.8,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/government/news/over-12-million-pensioners-to-receive-575-state-pension-boost","quote":"The full rate of the new State Pension will increase by 4.8% in line with the increase in average earnings from £230.25 to £241.30 a week.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Triple lock: State Pension rises by the highest of (a) average earnings growth (4.8%, May-July 2025), (b) CPI inflation (3.8%, September 2025), or (c) 2.5%. Earnings growth was highest, so 4.8% applied. Announced via Secretary of State's statutory annual uprating review, 26 Nov 2025 (Autumn Budget day)."}]},{"id":"state_pension.qualifying_years_full","label":"Qualifying years needed for full new State Pension","topic":"state_pension","unit":"years","jurisdiction":"UK","values":[{"value":35,"effective_from":"2016-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/new-state-pension","quote":"If your National Insurance record started after April 2016 you will need 35 qualifying years to get the full rate of new State Pension.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Under 35 years, entitlement is generally pro-rated (1/35th per qualifying year), subject to the 10-year minimum. Set by the Pensions Act 2014."}]},{"id":"state_pension.qualifying_years_minimum","label":"Minimum qualifying years for any new State Pension","topic":"state_pension","unit":"years","jurisdiction":"UK","values":[{"value":10,"effective_from":"2016-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/new-state-pension/eligibility","quote":"You'll need 10 qualifying years on your National Insurance record to get any new State Pension.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"state_pension.age_rise_to_67_start","label":"State Pension age rise to 67 - transition start date","topic":"state_pension","unit":"date","jurisdiction":"UK","values":[{"value":"2026-05-06","effective_from":"2026-05-06","effective_to":null,"status":"in_force","tax_year":null,"source":{"url":"https://www.gov.uk/government/publications/state-pension-age-timetable/state-pension-age-timetable","quote":"The State Pension age for men and women will now increase to 67 between 2026 and 2028.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Under the Pensions Act 2014, State Pension age rises gradually from 66 to 67 for those born from 6 April 1960 onward, completing for those born on/after 6 March 1961 (who reach age 67 exactly). First affected cohort reaches new SPA from May 2026."}]},{"id":"state_pension.age_rise_to_67_complete","label":"State Pension age rise to 67 - completion date","topic":"state_pension","unit":"date","jurisdiction":"UK","values":[{"value":"2028-03-06","effective_from":"2028-03-06","effective_to":null,"status":"legislated","tax_year":null,"source":{"url":"https://www.gov.uk/government/publications/state-pension-age-timetable/state-pension-age-timetable","quote":"6 March 1961 - 5 April 1977* 67","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"From this date, State Pension age is 67 for everyone born on or after 6 March 1961, under current legislation (Pensions Act 2014)."}]},{"id":"state_pension.age_rise_to_68","label":"State Pension age rise to 68 - legislated window","topic":"state_pension","unit":"text","jurisdiction":"UK","values":[{"value":"2044-2046","effective_from":"2044-05-01","effective_to":null,"status":"legislated","tax_year":null,"source":{"url":"https://www.gov.uk/government/publications/state-pension-age-timetable/state-pension-age-timetable","quote":"Under the Pensions Act 2007 the State Pension age for men and women will increase from 67 to 68 between 2044 and 2046.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Current law (Pensions Act 2014) sets this window. The government's second periodic review (2023) declined to bring this forward. A third independent State Pension age review was launched July 2025 with its report due by around July 2026; as of this data's compilation (Sept 2026) no confirmed government decision on changing this timetable has been found via primary sources - see open_questions."}]}]},{"topic":"student_loans","rules":[{"id":"student_loan.plan1.threshold","label":"Student loan Plan 1 repayment threshold","topic":"student_loans","unit":"GBP","jurisdiction":"UK","values":[{"value":26900,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/repaying-your-student-loan/what-you-pay","quote":"You'll only repay when your income is over £517 a week, £2,241 a month or £26,900 a year.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Repayment rate 9% of income above threshold."}]},{"id":"student_loan.plan2.threshold","label":"Student loan Plan 2 repayment threshold","topic":"student_loans","unit":"GBP","jurisdiction":"UK","values":[{"value":29385,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/repaying-your-student-loan/what-you-pay","quote":"You'll only repay when your income is over £565 a week, £2,448 a month or £29,385 a year.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Repayment rate 9% of income above threshold. Announced to be frozen at £29,385 from April 2027 to April 2030 (see change entry)."}]},{"id":"student_loan.plan4.threshold","label":"Student loan Plan 4 (Scotland) repayment threshold","topic":"student_loans","unit":"GBP","jurisdiction":"UK","values":[{"value":33795,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/repaying-your-student-loan/what-you-pay","quote":"You'll only repay when your income is over £649 a week, £2,816 a month or £33,795 a year.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Repayment rate 9% of income above threshold."}]},{"id":"student_loan.plan5.threshold","label":"Student loan Plan 5 repayment threshold","topic":"student_loans","unit":"GBP","jurisdiction":"UK","values":[{"value":25000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/repaying-your-student-loan/what-you-pay","quote":"You'll only repay when your income is over £480 a week, £2,083 a month or £25,000 a year.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Applies to English students who started courses on/after 1 August 2023. Repayment rate 9% of income above threshold."}]},{"id":"student_loan.postgraduate.threshold","label":"Postgraduate Loan repayment threshold","topic":"student_loans","unit":"GBP","jurisdiction":"UK","values":[{"value":21000,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/repaying-your-student-loan/what-you-pay","quote":"If you took out a Master's Loan or a Doctoral Loan, you'll only repay when your income is over £403 a week, £1,750 a month or £21,000 a year.","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10","note":"Repayment rate 6% of income above threshold. Frozen at this level since 2016."}]},{"id":"student_loan.repayment_rate_standard","label":"Student loan repayment rate - Plans 1, 2, 4, 5","topic":"student_loans","unit":"percent","jurisdiction":"UK","values":[{"value":9,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/repaying-your-student-loan/what-you-pay","quote":"9% of your income over the threshold if you're on Plan 1, 2, 4 or 5","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]},{"id":"student_loan.repayment_rate_postgraduate","label":"Student loan repayment rate - Postgraduate Loan","topic":"student_loans","unit":"percent","jurisdiction":"UK","values":[{"value":6,"effective_from":"2026-04-06","effective_to":null,"status":"in_force","tax_year":"2026-27","source":{"url":"https://www.gov.uk/repaying-your-student-loan/what-you-pay","quote":"6% of your income over the threshold if you're on a Postgraduate Loan plan","retrieved_on":"2026-09-10"},"verified_on":"2026-09-10"}]}]}],"changes":[{"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.","topics":["pensions"],"status":"in_force","announced_on":"2025-12-18","effective_from":"2026-04-06","who_it_affects":"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":[],"superseded_by":null,"sources":[{"url":"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","quote":"The Secretary of State has therefore decided to maintain the existing threshold values for 2025 to 2026 into the 2026 to 2027 tax year.","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["income_tax","savings","isa","pensions"],"status":"announced","announced_on":"2026-07-31","effective_from":"2026-10-28","who_it_affects":"Everyone","rule_ids":[],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/publications/chancellor-letter-to-the-treasury-select-committee-tsc-budget-2026-date","title":"Chancellor letter to the Treasury Select Committee - Budget 2026 date","quote":"The Budget will be held on 28 October 2026.","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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%.","topics":["dividends"],"status":"in_force","announced_on":"2025-11-26","effective_from":"2026-04-06","who_it_affects":"Shareholders and investors receiving dividend income above the Dividend Allowance","rule_ids":["dividends.rate.basic","dividends.rate.higher"],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-dividend-income/changes-to-tax-rates-for-property-savings-dividend-income","quote":"The ordinary rate will rise from 8.75% to 10.75%, and the upper rate from 33.75% to 35.75% from April 2026.","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["energy"],"status":"legislated","announced_on":"2026-07-21","effective_from":"2026-10-01","effective_to":"2027-03-31","who_it_affects":"Domestic electricity customers in England, Scotland and Wales","rule_ids":[],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/news/new-pm-cuts-tax-on-household-electricity-bills-to-give-breathing-space-on-cost-of-living","quote":"This VAT cut, from 5% to 0%, is estimated to reduce CPI inflation by around 0.10 percentage points and RPI by around 0.14 percentage points.","retrieved_on":"2026-09-10"},{"url":"https://www.legislation.gov.uk/uksi/2026/987/made","title":"The Value Added Tax (Supplies of Domestic Electricity) Order 2026","quote":"introduces a temporary zero rate of VAT on supplies of domestic electricity in England and Wales and Scotland","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["consumer_protection"],"status":"legislated","announced_on":"2025-11-26","effective_from":"2028-04-01","who_it_affects":"Owners of electric and plug-in hybrid cars","rule_ids":[],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/publications/electric-vehicle-excise-duty-eved/electric-vehicle-excise-duty-eved","quote":"3 pence per mile for BEVs and HFCEVs 1.5 pence per mile for PHEVs","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["consumer_protection"],"status":"in_force","announced_on":"2025-12-01","effective_from":"2026-04-06","who_it_affects":"Consumers with pensions and investments at firms that opt to offer targeted support","rule_ids":[],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.fca.org.uk/publications/policy-statements/ps25-22-consumer-pensions-investment-decisions-rules-targeted-support","quote":"Firms can begin applying for permission to provide targeted support from 2 March 2026, before the new rules come into effect. The regime will go live from 6 April 2026.","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["consumer_protection"],"status":"in_force","announced_on":"2025-11-01","effective_from":"2025-12-01","who_it_affects":"Everyone with deposits at UK-authorised banks, building societies and credit unions","rule_ids":["fscs.deposit_protection_limit"],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.fscs.org.uk/media/press/2025/nov/fscs-welcomes-higher-deposit-protection-limit-of-120000--giving-people-confidence-their-money-is-protected/","quote":"FSCS welcomes higher deposit protection limit of £120,000","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["property"],"status":"announced","announced_on":"2025-11-26","effective_from":"2028-04-01","who_it_affects":"Owners (not occupiers) of English residential property valued at £2m+ (fewer than 1% of properties)","rule_ids":[],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/consultations/high-value-council-tax-surcharge/high-value-council-tax-surcharge","quote":"From April 2028 owners of residential property in England worth £2 million and above will be liable to pay the HVCTS","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["iht"],"status":"legislated","announced_on":"2025-11-26","effective_from":"2030-04-06","who_it_affects":"All estates subject to Inheritance Tax","rule_ids":["iht.nil_rate_band","iht.residence_nil_rate_band"],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/publications/budget-2025-overview-of-tax-legislation-and-rates-ootlar/budget-2025-overview-of-tax-legislation-and-rates-ootlar","quote":"the Inheritance Tax nil-rate bands, which are already set at current levels until 5 April 2030, will stay fixed at these levels for a further year until 5 April 2031","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["income_tax","national_insurance"],"status":"legislated","announced_on":"2025-11-26","effective_from":"2028-04-06","who_it_affects":"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":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/publications/budget-2025-overview-of-tax-legislation-and-rates-ootlar/budget-2025-overview-of-tax-legislation-and-rates-ootlar","quote":"the government will legislate in Finance Bill 2025-26 to set the Personal Allowance at £12,570 and basic rate limit at £37,700 for the 2028 to 2029 to 2030 to 2031 tax years","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["isa","investments"],"status":"in_force","announced_on":null,"effective_from":"2026-04-06","who_it_affects":"ISA investors in UK cryptoasset ETNs or long-term asset funds","rule_ids":[],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.legislation.gov.uk/uksi/2026/248/made","title":"The Individual Savings Account (Amendment) Regulations 2026","quote":"providing that UK cryptoasset exchange traded notes cannot be held under a stocks and shares account unless they were already held in a stocks and shares account immediately before 6th April 2026","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["isa","savings"],"status":"announced","announced_on":"2025-11-26","effective_from":"2027-04-06","who_it_affects":"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":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/publications/fiscal-events-2026-factsheets/isa-reform-2027-anti-circumvention-rules-factsheet","quote":"Cash ISA limit (under 65): £12,000","retrieved_on":"2026-09-10"},{"url":"https://www.gov.uk/government/publications/fiscal-events-2026-factsheets/isa-reform-2027-anti-circumvention-rules-factsheet","quote":"a flatrate charge (22%) will apply to any interest or alternative finance return paid on cash held within a non Cash ISA","retrieved_on":"2026-09-10"},{"url":"https://www.gov.uk/government/publications/fiscal-events-2026-factsheets/isa-reform-2027-anti-circumvention-rules-factsheet","quote":"Transfers from non Cash ISAs into Cash ISAs will not be permitted.","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"id":"lbtt-ads-increase-2024","title":"Scotland's Additional Dwelling Supplement raised from 6% to 8%","summary":"Scottish Budget 2025-26 raised the LBTT surcharge on second homes and buy-to-let purchases from 6% to 8%, with transitional relief for contracts signed before the change.","topics":["property"],"status":"in_force","announced_on":"2024-12-04","effective_from":"2024-12-05","who_it_affects":"Buyers of additional residential property in Scotland","rule_ids":["lbtt.scotland.ads_rate"],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://revenue.scot/news-publications/news/scottish-budget-2025-2026-changes-land-buildings","quote":"the rate of Additional Dwelling Supplement (ADS) will increase to 8%","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["property"],"status":"announced","announced_on":"2025-11-26","effective_from":null,"who_it_affects":"First-time buyers currently using or considering a Lifetime ISA","rule_ids":["lisa.property_price_cap"],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/consultations/first-time-buyer-isa-consultation/first-time-buyer-isa-consultation","quote":"subscription limits, property price caps and the level of the government bonus will be announced at a future fiscal event","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["pensions"],"status":"legislated","announced_on":"2021-02-11","effective_from":"2028-04-06","who_it_affects":"Pension savers not covered by a protected pension age or uniformed-service scheme","rule_ids":["pension.normal_minimum_pension_age"],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.legislation.gov.uk/ukpga/2022/3/section/10","quote":"on and after 6 April 2028, 57","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["iht"],"status":"legislated","announced_on":"2024-10-30","effective_from":"2027-04-06","who_it_affects":"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":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits","quote":"All death in service benefits payable from a registered pension scheme will be excluded from the value of an individual's estate for Inheritance Tax purposes from 6 April 2027.","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["property"],"status":"legislated","announced_on":"2025-11-26","effective_from":"2027-04-06","who_it_affects":"Landlords and individuals with rental income in England, Wales & NI","rule_ids":[],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-dividend-income/changes-to-tax-rates-for-property-savings-dividend-income","quote":"the property basic rate will be 22%, the property higher rate will be 42% and the property additional rate will be 47%","retrieved_on":"2026-09-10"},{"url":"https://www.legislation.gov.uk/ukpga/2026/11/section/7","title":"Finance Act 2026, section 7","quote":"For the tax year 2027-28 the property rates of income tax are as follows","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["pensions"],"status":"legislated","announced_on":"2025-11-26","effective_from":"2029-04-06","who_it_affects":"Employees and employers using salary sacrifice for pension contributions","rule_ids":["pension.salary_sacrifice_nics_cap"],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.legislation.gov.uk/ukpga/2026/15/2026-04-29","quote":"must specify the contributions limit as £2,000 for a tax year","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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).","topics":["savings"],"status":"legislated","announced_on":"2025-11-26","effective_from":"2027-04-06","who_it_affects":"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":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/publications/changes-to-tax-rates-for-property-savings-dividend-income/changes-to-tax-rates-for-property-savings-dividend-income","quote":"The basic rate will rise from 20% to 22%, the higher rate from 40% to 42%, and the additional rate from 45% to 47% from April 2027.","retrieved_on":"2026-09-10"},{"url":"https://www.legislation.gov.uk/ukpga/2026/11/section/5","title":"Finance Act 2026, section 5","quote":"For the tax year 2027-28 the savings rates of income tax are as follows","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"id":"sdlt-higher-rate-increase-2024","title":"SDLT higher rate surcharge raised from 3% to 5%","summary":"From 31 October 2024, the SDLT surcharge on additional homes, including second homes and buy-to-let, rose from 3% to 5%.","topics":["property"],"status":"in_force","announced_on":"2024-10-30","effective_from":"2024-10-31","who_it_affects":"Buyers of additional residential property (second homes, buy-to-let) in England & NI","rule_ids":["sdlt.england.higher_rate_surcharge"],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/government/publications/stamp-duty-land-tax-increase-to-the-higher-rates-of-stamp-duty-land-tax-and-to-the-single-rate-payable-by-non-natural-persons/stamp-duty-land-tax-increase-to-the-higher-rates-on-additional-dwellings-and-to-the-single-rate-of-tax-on-purchases-by-non-natural-persons","quote":"This measure increases the higher rates of Stamp Duty Land Tax ( SDLT ) on purchases of additional residential properties by individuals and purchases of residential properties by companies from 3 to 5 percentage points above the standard residential rates of SDLT","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"id":"sdlt-thresholds-reversion-2025","title":"SDLT nil-rate and first-time-buyer thresholds reverted to pre-2022 levels","summary":"The temporary SDLT cuts from the 2022 mini-budget expired: standard nil-rate band fell from £250,000 to £125,000, and first-time buyer relief fell from £425,000/£625,000 cap to £300,000/£500,000 cap.","topics":["property"],"status":"in_force","announced_on":"2022-09-23","effective_from":"2025-04-01","who_it_affects":"All residential property buyers and first-time buyers in England & NI","rule_ids":["sdlt.england.nil_rate_threshold","sdlt.england.ftb_threshold","sdlt.england.ftb_max_price"],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.gov.uk/stamp-duty-land-tax/residential-property-rates","quote":"SDLT starts to apply when you buy property that costs: £125,000 for residential properties","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"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.","topics":["benefits"],"status":"in_force","announced_on":"2025-11-26","effective_from":"2026-04-06","who_it_affects":"Universal Credit claimants with 3 or more children","rule_ids":[],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.legislation.gov.uk/ukpga/2026/13/enacted","quote":"The amendments made by this section have effect in relation to assessment periods commencing on or after 6 April 2026","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"},{"id":"wales-ltt-higher-rates-2024","title":"Wales restructured LTT higher rates for additional properties","summary":"Wales replaced its flat 4% LTT surcharge on second homes/buy-to-let with a new banded structure (5%-17%) using its own separate thresholds.","topics":["property"],"status":"in_force","announced_on":"2024-12-10","effective_from":"2024-12-11","who_it_affects":"Buyers of additional residential property in Wales","rule_ids":[],"supersedes":[],"superseded_by":null,"sources":[{"url":"https://www.gov.wales/land-transaction-tax-rates-and-bands","quote":"Transactions with an effective date on or after 11 December 2024 Price threshold LTT rate The portion up to and including £180,000 5%","retrieved_on":"2026-09-10"}],"verified_on":"2026-09-10","published_via":"review"}]}