{
  "licence": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "The Money Resilience Hub",
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  "ends": "2028-04-05",
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    "date": "2028-04-06",
    "summary": "New tax year 2028/29. The personal allowance and basic rate limit stay at £12,570 and £37,700 until April 2031.",
    "source": "https://www.gov.uk/government/publications/maintaining-income-tax-and-equivalent-national-insurance-contributions-thresholds-until-5-april-2031/income-tax-maintaining-the-personal-allowance-and-the-basic-rate-limit-for-income-tax-and-equivalent-national-insurance-contributions-thresholds-unt",
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      "value": 12570,
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      "status": "legislated",
      "note": "Fixed until April 2028 by section 5 of Finance Act 2023",
      "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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      "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": "legislated",
      "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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    "taperRate": {
      "value": 0.5,
      "source": "https://www.gov.uk/income-tax-rates/income-over-100000",
      "verified": "2026-11-07",
      "status": "legislated",
      "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/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances",
      "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-annex-a-rates-and-allowances.html"
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      "england-ni": [
        {
          "name": "Basic rate",
          "upTo": 37700,
          "rate": 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": "announced",
          "note": "The basic rate limit is fixed until April 2028 by Finance Act 2023; the rate for 2027/28 is set in Finance Bill 2026-27",
          "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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        {
          "name": "Higher rate",
          "upTo": 125140,
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          "source": "https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances",
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          "status": "announced",
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        {
          "name": "Additional rate",
          "upTo": null,
          "rate": 0.45,
          "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": "announced",
          "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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      "scotland": [
        {
          "name": "Starter rate",
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          "verified": "",
          "status": "unset",
          "note": "Set by the Scottish Budget on 3 December 2026 and voted on in February 2027."
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        {
          "name": "Basic rate",
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          "rate": 0.2,
          "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",
          "note": "Welsh rates are the UK rates less 10p plus the Welsh rate; the Welsh rate for 2027/28 is set by the Welsh Government",
          "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"
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        {
          "name": "Higher rate",
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          "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",
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          "name": "Additional rate",
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        "source": "https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances",
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        "status": "announced",
        "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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        "source": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-much-is-tax-free",
        "verified": "2026-11-07",
        "status": "announced",
        "note": "Personal allowance plus the starting rate limit; both are unchanged",
        "archived": "archive/2026-11-07/www-gov-uk-apply-tax-free-interest-on-savings-how-much-is-tax-free.html"
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          "source": "https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances",
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          "status": "announced",
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          "source": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-much-is-tax-free",
          "verified": "2026-11-07",
          "status": "announced",
          "archived": "archive/2026-11-07/www-gov-uk-apply-tax-free-interest-on-savings-how-much-is-tax-free.html"
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          "status": "announced",
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        "status": "unset",
        "note": "Scotland gains the power to set its own property income rates from 2027/28; none set yet."
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        "value": 0.09,
        "source": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
        "verified": "2026-11-07",
        "status": "announced",
        "archived": "archive/2026-11-07/www-gov-uk-repaying-your-student-loan-what-you-pay.html"
      }
    },
    "plan2": {
      "threshold": {
        "value": 29385,
        "source": "https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf",
        "verified": "2026-11-07",
        "status": "announced",
        "note": "Budget 2025 policy costing: the Plan 2 threshold is maintained at the 2026/27 level from 6 April 2027 until April 2030",
        "archived": "archive/2026-11-07/assets-publishing-service-gov-uk-media-692872fd2a37784b16ecf676-budget-2025-policy-costings-pdf.pdf"
      },
      "rate": {
        "value": 0.09,
        "source": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
        "verified": "2026-11-07",
        "status": "announced",
        "archived": "archive/2026-11-07/www-gov-uk-repaying-your-student-loan-what-you-pay.html"
      }
    },
    "plan4": {
      "threshold": {
        "value": null,
        "source": "",
        "verified": "",
        "status": "unset",
        "note": "Plan 4 thresholds for 2027/28 are set by the Scottish Government."
      },
      "rate": {
        "value": 0.09,
        "source": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
        "verified": "2026-11-07",
        "status": "announced",
        "archived": "archive/2026-11-07/www-gov-uk-repaying-your-student-loan-what-you-pay.html"
      }
    },
    "plan5": {
      "threshold": {
        "value": null,
        "source": "",
        "verified": "",
        "status": "unset",
        "note": "No 2027/28 Plan 5 threshold has been read from a gov.uk page."
      },
      "rate": {
        "value": 0.09,
        "source": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
        "verified": "2026-11-07",
        "status": "announced",
        "archived": "archive/2026-11-07/www-gov-uk-repaying-your-student-loan-what-you-pay.html"
      }
    },
    "postgraduate": {
      "threshold": {
        "value": null,
        "source": "",
        "verified": "",
        "status": "unset",
        "note": "No 2027/28 postgraduate loan threshold has been read from a gov.uk page."
      },
      "rate": {
        "value": 0.06,
        "source": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
        "verified": "2026-11-07",
        "status": "announced",
        "archived": "archive/2026-11-07/www-gov-uk-repaying-your-student-loan-what-you-pay.html"
      }
    }
  },
  "childBenefit": {
    "chargeFrom": {
      "value": 60000,
      "source": "https://www.gov.uk/child-benefit-tax-charge",
      "verified": "2026-11-07",
      "status": "legislated",
      "note": "No change announced at Budget 2026",
      "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": "legislated",
      "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": "legislated",
      "archived": "archive/2026-11-07/www-gov-uk-child-benefit-tax-charge.html"
    },
    "weeklyEldest": {
      "value": null,
      "source": "",
      "verified": "",
      "status": "unset",
      "note": "The 2027/28 weekly rate has not been read from a gov.uk page."
    },
    "weeklyAdditional": {
      "value": null,
      "source": "",
      "verified": "",
      "status": "unset",
      "note": "The 2027/28 weekly rate has not been read from a gov.uk page."
    }
  },
  "statutoryPay": {
    "ssp": {
      "weekly": {
        "value": null,
        "source": "",
        "verified": "",
        "status": "unset",
        "note": "The 2027/28 statutory sick pay rate is published in the winter before the tax year."
      },
      "earningsFraction": {
        "value": 0.8,
        "source": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
        "verified": "2026-11-07",
        "status": "legislated",
        "archived": "archive/2026-11-07/www-gov-uk-guidance-rates-and-thresholds-for-employers-2026-to-2027.html"
      },
      "maxWeeks": {
        "value": 28,
        "source": "https://www.gov.uk/statutory-sick-pay",
        "verified": "2026-11-07",
        "status": "legislated",
        "archived": "archive/2026-11-07/www-gov-uk-statutory-sick-pay.html"
      }
    }
  },
  "mileage": {
    "carFirstRate": {
      "value": 0.55,
      "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"
    },
    "carFirstMiles": {
      "value": 10000,
      "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"
    },
    "carAfterRate": {
      "value": 0.35,
      "effectiveFrom": "2027-04-06",
      "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",
      "previous": {
        "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"
      },
      "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"
    }
  },
  "isa": {
    "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": "announced",
      "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"
    },
    "cashLimit": {
      "value": 20000,
      "source": "https://www.gov.uk/government/publications/tax-free-savings-newsletter-24/tax-free-savings-newsletter-24-october-2026",
      "verified": "2026-11-07",
      "status": "announced",
      "note": "The previously announced reduction will not take effect",
      "archived": "archive/2026-11-07/www-gov-uk-government-publications-tax-free-savings-newsletter-24-tax-free-savings-newsletter-24-october-2026.html"
    },
    "lifetimeIsa": {
      "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"
      },
      "withdrawalCharge": {
        "value": 0.25,
        "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"
      },
      "firstHomeOverCapCharge": {
        "value": 0.2,
        "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"
      },
      "bonusRate": {
        "value": 0.25,
        "source": "https://www.gov.uk/lifetime-isa",
        "verified": "2026-11-08",
        "status": "legislated",
        "note": "No change announced at Budget 2026; the First Time Buyer ISA replaces new Lifetime ISAs from April 2029",
        "archived": "archive/2026-11-08/www-gov-uk-lifetime-isa.html"
      },
      "annualLimit": {
        "value": 4000,
        "source": "https://www.gov.uk/lifetime-isa",
        "verified": "2026-11-08",
        "status": "legislated",
        "note": "No change announced at Budget 2026",
        "archived": "archive/2026-11-08/www-gov-uk-lifetime-isa.html"
      }
    }
  },
  "pensionTaxAllowance": {
    "effectiveFrom": "2027-04-06",
    "fullNewStatePension": {
      "value": 13036.4,
      "source": "https://www.gov.uk/government/publications/pension-tax-allowance-explainer/pension-tax-allowance-explainer",
      "verified": "2026-11-07",
      "status": "announced",
      "archived": "archive/2026-11-07/www-gov-uk-government-publications-pension-tax-allowance-explainer-pension-tax-allowance-explainer.html"
    },
    "rate": {
      "value": 0.2,
      "source": "https://www.gov.uk/government/publications/income-tax-reduction-for-eligible-pensioners/reduction-in-income-tax-for-eligible-pensioners",
      "verified": "2026-11-07",
      "status": "announced",
      "note": "20% of the amount by which the full new State Pension exceeds the personal allowance",
      "archived": "archive/2026-11-07/www-gov-uk-government-publications-income-tax-reduction-for-eligible-pensioners-reduction-in-income-tax-for-eligible-pensioners.html"
    },
    "taperDivisor": {
      "value": 3,
      "source": "https://www.gov.uk/government/publications/income-tax-reduction-for-eligible-pensioners/reduction-in-income-tax-for-eligible-pensioners",
      "verified": "2026-11-07",
      "status": "announced",
      "note": "Withdrawn at £1 for every £3 of income above the full new State Pension",
      "archived": "archive/2026-11-07/www-gov-uk-government-publications-income-tax-reduction-for-eligible-pensioners-reduction-in-income-tax-for-eligible-pensioners.html"
    },
    "lastYear": {
      "value": "2029-30",
      "source": "https://www.gov.uk/government/publications/income-tax-reduction-for-eligible-pensioners/reduction-in-income-tax-for-eligible-pensioners",
      "verified": "2026-11-07",
      "status": "announced",
      "archived": "archive/2026-11-07/www-gov-uk-government-publications-income-tax-reduction-for-eligible-pensioners-reduction-in-income-tax-for-eligible-pensioners.html"
    }
  },
  "statePension": {
    "fullNewWeekly": {
      "value": 250.7,
      "source": "https://www.gov.uk/government/publications/pension-tax-allowance-explainer/pension-tax-allowance-explainer",
      "verified": "2026-11-08",
      "status": "announced",
      "note": "The explainer gives the full annual value as £13,036.40, which is £250.70 a week",
      "archived": "archive/2026-11-08/www-gov-uk-government-publications-pension-tax-allowance-explainer-pension-tax-allowance-explainer.html"
    }
  }
}