{
  "schemaVersion": 1,
  "taxYear": "2026-27",
  "displayYear": "2026/27",
  "effectiveFrom": "2026-04-06",
  "effectiveTo": "2027-04-05",
  "verifiedOn": "2026-07-30",
  "sources": [
    "https://www.gov.uk/income-tax-rates",
    "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
    "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
    "https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/",
    "https://www.parliament.scot/chamber-and-committees/votes-and-motions/S6M-20844",
    "https://www.legislation.gov.uk/uksi/2026/38/made",
    "https://www.gov.uk/blind-persons-allowance/what-youll-get",
    "https://www.gov.uk/national-insurance-rates-letters/category-letters"
  ],
  "personalAllowance": {
    "standard": 12570,
    "taperThreshold": 100000,
    "taperRateBasisPoints": 5000
  },
  "blindPersonsAllowance": 3250,
  "regimes": {
    "ruk": {
      "name": "England, Wales & Northern Ireland",
      "reliefExtendsFromBandIndex": 0,
      "bands": [
        { "name": "Basic rate",      "rateBasisPoints": 2000, "upperTaxable": 37700 },
        { "name": "Higher rate",     "rateBasisPoints": 4000, "upperTaxable": 125140 },
        { "name": "Additional rate", "rateBasisPoints": 4500, "upperTaxable": null }
      ],
      "flatRateCodes": { "BR": 2000, "D0": 4000, "D1": 4500 }
    },
    "scotland": {
      "name": "Scotland",
      "reliefExtendsFromBandIndex": 1,
      "bands": [
        { "name": "Starter rate",      "rateBasisPoints": 1900, "upperTaxable": 3967 },
        { "name": "Basic rate",        "rateBasisPoints": 2000, "upperTaxable": 16956 },
        { "name": "Intermediate rate", "rateBasisPoints": 2100, "upperTaxable": 31092 },
        { "name": "Higher rate",       "rateBasisPoints": 4200, "upperTaxable": 62430 },
        { "name": "Advanced rate",     "rateBasisPoints": 4500, "upperTaxable": 125140 },
        { "name": "Top rate",          "rateBasisPoints": 4800, "upperTaxable": null }
      ],
      "flatRateCodes": { "BR": 2000, "D0": 2100, "D1": 4200, "D2": 4500, "D3": 4800 }
    }
  },
  "nationalInsurance": {
    "primaryThreshold": 12570,
    "upperEarningsLimit": 50270,
    "mainRateBasisPoints": 800,
    "upperRateBasisPoints": 200
  },
  "studentLoans": {
    "plan1":        { "name": "Plan 1", "threshold": 26900, "rateBasisPoints": 900 },
    "plan2":        { "name": "Plan 2", "threshold": 29385, "rateBasisPoints": 900 },
    "plan4":        { "name": "Plan 4 (Scotland)", "threshold": 33795, "rateBasisPoints": 900 },
    "plan5":        { "name": "Plan 5", "threshold": 25000, "rateBasisPoints": 900 },
    "postgraduate": { "name": "Postgraduate", "threshold": 21000, "rateBasisPoints": 600 }
  },
  "kCodeOverridingLimitBasisPoints": 5000
}