{
  "licence": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "The Money Resilience Hub",
  "taxYear": "2025-26",
  "label": "2025/26",
  "starts": "2025-04-06",
  "ends": "2026-04-05",
  "nextScheduledChange": {
    "date": "2026-04-06",
    "summary": "New tax year 2026/27: the Scottish starter and basic rate thresholds rose, student loan thresholds rose, dividend rates rose to 10.75% and 35.75%, and statutory sick pay became payable at the lower of £123.25 and 80% of average weekly earnings.",
    "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
    "verified": "2026-11-07",
    "status": "in-force",
    "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2026-to-2027.html"
  },
  "incomeTax": {
    "personalAllowance": {
      "value": 12570,
      "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
      "verified": "2026-11-07",
      "status": "in-force",
      "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
    },
    "taperStart": {
      "value": 100000,
      "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
      "verified": "2026-11-07",
      "status": "in-force",
      "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
    },
    "taperRate": {
      "value": 0.5,
      "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
      "verified": "2026-11-07",
      "status": "in-force",
      "note": "£1 of allowance lost for every £2 of adjusted net income above the taper start",
      "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
    },
    "marriageAllowanceTransfer": {
      "value": 1260,
      "source": "https://www.gov.uk/marriage-allowance",
      "verified": "2026-11-07",
      "status": "in-force",
      "archived": "archive/2026-11-07/www-gov-uk-marriage-allowance.html"
    },
    "bands": {
      "england-ni": [
        {
          "name": "Basic rate",
          "upTo": 37700,
          "rate": 0.2,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        {
          "name": "Higher rate",
          "upTo": 125140,
          "rate": 0.4,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        {
          "name": "Additional rate",
          "upTo": null,
          "rate": 0.45,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        }
      ],
      "scotland": [
        {
          "name": "Starter rate",
          "upTo": 2827,
          "rate": 0.19,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        {
          "name": "Basic rate",
          "upTo": 14921,
          "rate": 0.2,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        {
          "name": "Intermediate rate",
          "upTo": 31092,
          "rate": 0.21,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        {
          "name": "Higher rate",
          "upTo": 62430,
          "rate": 0.42,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        {
          "name": "Advanced rate",
          "upTo": 125140,
          "rate": 0.45,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        {
          "name": "Top rate",
          "upTo": null,
          "rate": 0.48,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        }
      ],
      "wales": [
        {
          "name": "Basic rate",
          "upTo": 37700,
          "rate": 0.2,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        {
          "name": "Higher rate",
          "upTo": 125140,
          "rate": 0.4,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        {
          "name": "Additional rate",
          "upTo": null,
          "rate": 0.45,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        }
      ]
    },
    "savings": {
      "startingRateLimit": {
        "value": 5000,
        "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
      },
      "startingRateIncomeCeiling": {
        "value": 17570,
        "source": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-much-is-tax-free",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-apply-tax-free-interest-on-savings-how-much-is-tax-free.html"
      },
      "personalSavingsAllowance": {
        "basic": {
          "value": 1000,
          "source": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-much-is-tax-free",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-apply-tax-free-interest-on-savings-how-much-is-tax-free.html"
        },
        "higher": {
          "value": 500,
          "source": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-much-is-tax-free",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-apply-tax-free-interest-on-savings-how-much-is-tax-free.html"
        },
        "additional": {
          "value": 0,
          "source": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-much-is-tax-free",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-apply-tax-free-interest-on-savings-how-much-is-tax-free.html"
        }
      },
      "rates": {
        "basic": {
          "value": 0.2,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        "higher": {
          "value": 0.4,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        "additional": {
          "value": 0.45,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        }
      }
    },
    "property": {
      "rates": {
        "basic": {
          "value": 0.2,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "note": "Property income is charged at the main rates in 2025/26",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        "higher": {
          "value": 0.4,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        "additional": {
          "value": 0.45,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        }
      }
    },
    "dividends": {
      "allowance": {
        "value": 500,
        "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
      },
      "rates": {
        "basic": {
          "value": 0.0875,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        "higher": {
          "value": 0.3375,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        },
        "additional": {
          "value": 0.3935,
          "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-rates-and-allowances-income-tax-income-tax-rates-and-allowances-current-and-past.html"
        }
      }
    },
    "tradingAllowance": {
      "value": 1000,
      "source": "https://www.gov.uk/government/publications/income-tax-increasing-the-trading-allowance/increasing-the-trading-allowance",
      "verified": "2026-11-07",
      "status": "in-force",
      "archived": "archive/2026-11-07/www-gov-uk-government-publications-income-tax-increasing-the-trading-allowance-increasing-the-trading-allowance.html"
    },
    "propertyAllowance": {
      "value": 1000,
      "source": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income",
      "verified": "2026-11-08",
      "status": "in-force",
      "note": "The first £1,000 of property income is tax free; it cannot be used together with expenses",
      "archived": "archive/2026-11-08/www-gov-uk-guidance-tax-free-allowances-on-property-and-trading-income.html"
    }
  },
  "nationalInsurance": {
    "employee": {
      "mainRate": {
        "value": 0.08,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      },
      "upperRate": {
        "value": 0.02,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      },
      "lowerEarningsLimit": {
        "value": 6500,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      },
      "primaryThreshold": {
        "value": 12570,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      },
      "upperEarningsLimit": {
        "value": 50270,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      }
    },
    "employer": {
      "rate": {
        "value": 0.15,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      },
      "secondaryThreshold": {
        "value": 5000,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      },
      "employmentAllowance": {
        "value": 10500,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      }
    },
    "selfEmployed": {
      "class2Weekly": {
        "value": null,
        "source": "",
        "verified": "",
        "status": "unset",
        "note": "Not read from a gov.uk page yet. The self-employed rates page shows the current year only."
      },
      "smallProfitsThreshold": {
        "value": null,
        "source": "",
        "verified": "",
        "status": "unset",
        "note": "Not read from a gov.uk page yet."
      },
      "class4": {
        "lowerProfitsLimit": {
          "value": null,
          "source": "",
          "verified": "",
          "status": "unset",
          "note": "Not read from a gov.uk page yet."
        },
        "upperProfitsLimit": {
          "value": null,
          "source": "",
          "verified": "",
          "status": "unset",
          "note": "Not read from a gov.uk page yet."
        },
        "mainRate": {
          "value": null,
          "source": "",
          "verified": "",
          "status": "unset",
          "note": "Not read from a gov.uk page yet."
        },
        "upperRate": {
          "value": null,
          "source": "",
          "verified": "",
          "status": "unset",
          "note": "Not read from a gov.uk page yet."
        }
      }
    }
  },
  "studentLoans": {
    "plan1": {
      "threshold": {
        "value": 26065,
        "source": "https://www.gov.uk/guidance/previous-annual-repayment-thresholds",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-previous-annual-repayment-thresholds.html"
      },
      "rate": {
        "value": 0.09,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      }
    },
    "plan2": {
      "threshold": {
        "value": 28470,
        "source": "https://www.gov.uk/guidance/previous-annual-repayment-thresholds",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-previous-annual-repayment-thresholds.html"
      },
      "rate": {
        "value": 0.09,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      }
    },
    "plan4": {
      "threshold": {
        "value": 32745,
        "source": "https://www.gov.uk/guidance/previous-annual-repayment-thresholds",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-previous-annual-repayment-thresholds.html"
      },
      "rate": {
        "value": 0.09,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      }
    },
    "plan5": {
      "threshold": {
        "value": null,
        "source": "",
        "verified": "",
        "status": "unset",
        "note": "Plan 5 repayments were not collected in 2025/26; the first Plan 5 repayments were due from April 2026."
      },
      "rate": {
        "value": null,
        "source": "",
        "verified": "",
        "status": "unset",
        "note": "See threshold."
      }
    },
    "postgraduate": {
      "threshold": {
        "value": 21000,
        "source": "https://www.gov.uk/guidance/previous-annual-repayment-thresholds",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-previous-annual-repayment-thresholds.html"
      },
      "rate": {
        "value": 0.06,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      }
    }
  },
  "childBenefit": {
    "chargeFrom": {
      "value": 60000,
      "source": "https://www.gov.uk/child-benefit-tax-charge",
      "verified": "2026-11-07",
      "status": "in-force",
      "archived": "archive/2026-11-07/www-gov-uk-child-benefit-tax-charge.html"
    },
    "chargeTo": {
      "value": 80000,
      "source": "https://www.gov.uk/child-benefit-tax-charge",
      "verified": "2026-11-07",
      "status": "in-force",
      "archived": "archive/2026-11-07/www-gov-uk-child-benefit-tax-charge.html"
    },
    "chargeStep": {
      "value": 200,
      "source": "https://www.gov.uk/child-benefit-tax-charge",
      "verified": "2026-11-07",
      "status": "in-force",
      "archived": "archive/2026-11-07/www-gov-uk-child-benefit-tax-charge.html"
    },
    "weeklyEldest": {
      "value": null,
      "source": "",
      "verified": "",
      "status": "unset",
      "note": "The gov.uk rates page shows the current year only."
    },
    "weeklyAdditional": {
      "value": null,
      "source": "",
      "verified": "",
      "status": "unset",
      "note": "The gov.uk rates page shows the current year only."
    }
  },
  "statutoryPay": {
    "ssp": {
      "weekly": {
        "value": 118.75,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2025-to-2026.html"
      },
      "earningsFraction": {
        "value": null,
        "source": "",
        "verified": "",
        "status": "unset",
        "note": "The 80% of average weekly earnings rule began on 6 April 2026 and did not apply in 2025/26."
      },
      "maxWeeks": {
        "value": 28,
        "source": "https://www.gov.uk/statutory-sick-pay",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-statutory-sick-pay.html"
      }
    }
  },
  "isa": {
    "annualLimit": {
      "value": null,
      "source": "",
      "verified": "",
      "status": "unset",
      "note": "The 2025/26 ISA limit has not been read from a 2025/26 gov.uk page."
    }
  },
  "pensionTaxAllowance": null,
  "statePension": {
    "fullNewWeekly": {
      "value": 230.25,
      "source": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
      "verified": "2026-11-08",
      "status": "in-force",
      "note": "Full rate of the new State Pension, 2025 to 2026",
      "archived": "archive/2026-11-08/www-gov-uk-government-publications-benefit-and-pension-rates-2026-to-2027-proposed-benefit-and-pension-rates-2026-to-2027.html"
    }
  }
}