{
  "api": "Tidy Sheets UK Tax Rates API",
  "version": "v1",
  "topic": "income-tax",
  "tax_year": "2025-26",
  "tax_year_start": "2025-04-06",
  "tax_year_end": "2026-04-05",
  "currency": "GBP",
  "source_urls": [
    "https://www.gov.uk/income-tax-rates",
    "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past"
  ],
  "last_verified": "2026-10-17",
  "licence": {
    "name": "Free to use, including commercially, with attribution",
    "attribution": "Please credit 'UK tax rates from Tidy Sheets' with a link to https://tidysheets-uk.pages.dev/uk-tax-rates-api",
    "attribution_html": "<a href=\"https://tidysheets-uk.pages.dev/uk-tax-rates-api\">UK tax rates from Tidy Sheets</a>"
  },
  "disclaimer": "General information only, not tax or financial advice. Figures were checked against GOV.UK on the last_verified date; always check GOV.UK for your own situation. Income Tax bands are for England, Wales and Northern Ireland (Scotland has its own bands for non-savings, non-dividend income).",
  "docs": "https://tidysheets-uk.pages.dev/uk-tax-rates-api",
  "related_calculators": [
    "https://tidysheets-uk.pages.dev/take-home-pay-calculator",
    "https://tidysheets-uk.pages.dev/salary-after-tax"
  ],
  "region": "England, Wales and Northern Ireland (rUK)",
  "personal_allowance": 12570,
  "personal_allowance_taper": {
    "income_limit": 100000,
    "reduction": "£1 for every £2 of adjusted net income over the limit",
    "allowance_zero_at": 125140
  },
  "bands": [
    {
      "name": "basic",
      "rate": 0.2,
      "taxable_from": 0,
      "taxable_to": 37700,
      "income_from": 12571,
      "income_to": 50270
    },
    {
      "name": "higher",
      "rate": 0.4,
      "taxable_from": 37700,
      "taxable_to": 125140,
      "income_from": 50271,
      "income_to": 125140
    },
    {
      "name": "additional",
      "rate": 0.45,
      "taxable_from": 125140,
      "taxable_to": null,
      "income_from": 125141,
      "income_to": null
    }
  ],
  "notes": "taxable_* figures are taxable income after the Personal Allowance. income_* figures assume the standard £12,570 Personal Allowance; above £100,000 the allowance tapers away."
}