{
  "licence": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "The Money Resilience Hub",
  "taxYear": "2026-27",
  "label": "2026/27",
  "starts": "2026-04-06",
  "ends": "2027-04-05",
  "nextScheduledChange": {
    "date": "2027-04-06",
    "summary": "New tax year. Savings and property income rates rise to 24%, 44% and 49%, the trading allowance rises to £3,000, the Pension Tax Allowance begins and the mileage rate above 10,000 miles rises to 35p.",
    "source": "https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/budget-2026-overview-of-tax-legislation-and-rates-ootlar",
    "verified": "2026-11-07",
    "status": "announced",
    "archived": "archive/2026-11-07/www-gov-uk-government-publications-budget-2026-overview-of-tax-legislation-and-rates-ootlar-budget-2026-overview-of-tax-legislation-and-rates-ootlar.html"
  },
  "incomeTax": {
    "personalAllowance": {
      "value": 12570,
      "source": "https://www.gov.uk/income-tax-rates",
      "verified": "2026-11-07",
      "status": "in-force",
      "archived": "archive/2026-11-07/www-gov-uk-income-tax-rates.html"
    },
    "taperStart": {
      "value": 100000,
      "source": "https://www.gov.uk/income-tax-rates/income-over-100000",
      "verified": "2026-11-07",
      "status": "in-force",
      "archived": "archive/2026-11-07/www-gov-uk-income-tax-rates-income-over-100000.html"
    },
    "taperRate": {
      "value": 0.5,
      "source": "https://www.gov.uk/income-tax-rates/income-over-100000",
      "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-income-tax-rates-income-over-100000.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/income-tax-rates",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-income-tax-rates.html"
        },
        {
          "name": "Higher rate",
          "upTo": 125140,
          "rate": 0.4,
          "source": "https://www.gov.uk/income-tax-rates",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-income-tax-rates.html"
        },
        {
          "name": "Additional rate",
          "upTo": null,
          "rate": 0.45,
          "source": "https://www.gov.uk/income-tax-rates",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-income-tax-rates.html"
        }
      ],
      "scotland": [
        {
          "name": "Starter rate",
          "upTo": 3967,
          "rate": 0.19,
          "source": "https://www.gov.uk/scottish-income-tax",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-scottish-income-tax.html"
        },
        {
          "name": "Basic rate",
          "upTo": 16956,
          "rate": 0.2,
          "source": "https://www.gov.uk/scottish-income-tax",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-scottish-income-tax.html"
        },
        {
          "name": "Intermediate rate",
          "upTo": 31092,
          "rate": 0.21,
          "source": "https://www.gov.uk/scottish-income-tax",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-scottish-income-tax.html"
        },
        {
          "name": "Higher rate",
          "upTo": 62430,
          "rate": 0.42,
          "source": "https://www.gov.uk/scottish-income-tax",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-scottish-income-tax.html"
        },
        {
          "name": "Advanced rate",
          "upTo": 125140,
          "rate": 0.45,
          "source": "https://www.gov.uk/scottish-income-tax",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-scottish-income-tax.html"
        },
        {
          "name": "Top rate",
          "upTo": null,
          "rate": 0.48,
          "source": "https://www.gov.uk/scottish-income-tax",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-scottish-income-tax.html"
        }
      ],
      "wales": [
        {
          "name": "Basic rate",
          "upTo": 37700,
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          "source": "https://www.gov.uk/welsh-income-tax",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-welsh-income-tax.html"
        },
        {
          "name": "Higher rate",
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          "rate": 0.4,
          "source": "https://www.gov.uk/welsh-income-tax",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-welsh-income-tax.html"
        },
        {
          "name": "Additional rate",
          "upTo": null,
          "rate": 0.45,
          "source": "https://www.gov.uk/welsh-income-tax",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-welsh-income-tax.html"
        }
      ]
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        "source": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-much-is-tax-free",
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        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-apply-tax-free-interest-on-savings-how-much-is-tax-free.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"
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        "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/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-budget-2026-overview-of-tax-legislation-and-rates-ootlar-annex-a-rates-and-allowances.html"
        },
        "higher": {
          "value": 0.4,
          "source": "https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances",
          "verified": "2026-11-07",
          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-budget-2026-overview-of-tax-legislation-and-rates-ootlar-annex-a-rates-and-allowances.html"
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        "additional": {
          "value": 0.45,
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          "archived": "archive/2026-11-07/www-gov-uk-government-publications-budget-2026-overview-of-tax-legislation-and-rates-ootlar-annex-a-rates-and-allowances.html"
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          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-budget-2026-overview-of-tax-legislation-and-rates-ootlar-annex-a-rates-and-allowances.html"
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        "value": 500,
        "source": "https://www.gov.uk/tax-on-dividends",
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        "archived": "archive/2026-11-07/www-gov-uk-tax-on-dividends.html"
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          "archived": "archive/2026-11-07/www-gov-uk-tax-on-dividends.html"
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      "status": "in-force",
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      "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"
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        "value": 0.02,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
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        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2026-to-2027.html"
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        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
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        "status": "in-force",
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        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
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        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2026-to-2027.html"
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        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2026-to-2027.html"
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        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2026-to-2027.html"
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        "archived": "archive/2026-11-07/www-gov-uk-self-employed-national-insurance-rates.html"
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        "source": "https://www.gov.uk/self-employed-national-insurance-rates",
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        "archived": "archive/2026-11-07/www-gov-uk-self-employed-national-insurance-rates.html"
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          "source": "https://www.gov.uk/self-employed-national-insurance-rates",
          "verified": "2026-11-07",
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          "archived": "archive/2026-11-07/www-gov-uk-self-employed-national-insurance-rates.html"
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          "source": "https://www.gov.uk/self-employed-national-insurance-rates",
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          "archived": "archive/2026-11-07/www-gov-uk-self-employed-national-insurance-rates.html"
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        "source": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
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        "archived": "archive/2026-11-07/www-gov-uk-repaying-your-student-loan-what-you-pay.html"
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        "source": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
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        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-repaying-your-student-loan-what-you-pay.html"
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        "archived": "archive/2026-11-07/www-gov-uk-repaying-your-student-loan-what-you-pay.html"
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        "source": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
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        "archived": "archive/2026-11-07/www-gov-uk-repaying-your-student-loan-what-you-pay.html"
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        "archived": "archive/2026-11-07/www-gov-uk-repaying-your-student-loan-what-you-pay.html"
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      "rate": {
        "value": 0.06,
        "source": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
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        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-repaying-your-student-loan-what-you-pay.html"
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      "verified": "2026-11-07",
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      "archived": "archive/2026-11-07/www-gov-uk-child-benefit-tax-charge.html"
    },
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      "value": 27.05,
      "source": "https://www.gov.uk/child-benefit-rates",
      "verified": "2026-11-07",
      "status": "in-force",
      "archived": "archive/2026-11-07/www-gov-uk-child-benefit-rates.html"
    },
    "weeklyAdditional": {
      "value": 17.9,
      "source": "https://www.gov.uk/child-benefit-rates",
      "verified": "2026-11-07",
      "status": "in-force",
      "archived": "archive/2026-11-07/www-gov-uk-child-benefit-rates.html"
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  },
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      "weekly": {
        "value": 123.25,
        "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"
      },
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        "value": 0.8,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
        "verified": "2026-11-07",
        "status": "in-force",
        "note": "The lower of the weekly rate and 80% of average weekly earnings",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2026-to-2027.html"
      },
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        "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"
      }
    },
    "smp": {
      "weekly": {
        "value": 194.32,
        "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"
      },
      "earningsFraction": {
        "value": 0.9,
        "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"
      },
      "fullRateWeeks": {
        "value": 6,
        "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"
      }
    }
  },
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      "value": 12.71,
      "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"
    },
    "age18To20": {
      "value": 10.85,
      "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"
    },
    "under18": {
      "value": 8,
      "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"
    },
    "apprentice": {
      "value": 8,
      "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"
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      "value": 0.55,
      "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"
    },
    "carFirstMiles": {
      "value": 10000,
      "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"
    },
    "carAfterRate": {
      "value": 0.25,
      "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"
    },
    "motorcycle": {
      "value": 0.24,
      "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"
    },
    "cycle": {
      "value": 0.2,
      "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"
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    "annualLimit": {
      "value": 20000,
      "source": "https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances",
      "verified": "2026-11-07",
      "status": "in-force",
      "archived": "archive/2026-11-07/www-gov-uk-government-publications-budget-2026-overview-of-tax-legislation-and-rates-ootlar-annex-a-rates-and-allowances.html"
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      "propertyCap": {
        "value": 450000,
        "source": "https://www.gov.uk/government/publications/tax-free-savings-newsletter-24/tax-free-savings-newsletter-24-october-2026",
        "verified": "2026-11-07",
        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-government-publications-tax-free-savings-newsletter-24-tax-free-savings-newsletter-24-october-2026.html"
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        "value": 0.25,
        "source": "https://www.gov.uk/government/publications/tax-free-savings-newsletter-24/tax-free-savings-newsletter-24-october-2026",
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        "status": "in-force",
        "archived": "archive/2026-11-07/www-gov-uk-government-publications-tax-free-savings-newsletter-24-tax-free-savings-newsletter-24-october-2026.html",
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        "source": "https://www.gov.uk/government/publications/tax-free-savings-newsletter-24/tax-free-savings-newsletter-24-october-2026",
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          "source": "https://www.gov.uk/government/publications/tax-free-savings-newsletter-24/tax-free-savings-newsletter-24-october-2026",
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          "status": "in-force",
          "archived": "archive/2026-11-07/www-gov-uk-government-publications-tax-free-savings-newsletter-24-tax-free-savings-newsletter-24-october-2026.html"
        },
        "archived": "archive/2026-11-07/www-gov-uk-government-publications-tax-free-savings-newsletter-24-tax-free-savings-newsletter-24-october-2026.html"
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        "value": 0.25,
        "source": "https://www.gov.uk/lifetime-isa",
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        "status": "in-force",
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        "archived": "archive/2026-11-08/www-gov-uk-lifetime-isa.html"
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      "annualLimit": {
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        "source": "https://www.gov.uk/lifetime-isa",
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        "archived": "archive/2026-11-08/www-gov-uk-lifetime-isa.html"
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      "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"
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}