{
  "api": "Tidy Sheets UK Tax Rates API",
  "version": "v1",
  "topic": "allowances",
  "tax_year": "2026-27",
  "tax_year_start": "2026-04-06",
  "tax_year_end": "2027-04-05",
  "currency": "GBP",
  "source_urls": [
    "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income"
  ],
  "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/trading-allowance-calculator",
    "https://tidysheets-uk.pages.dev/uk-trading-allowance-guide"
  ],
  "trading_allowance": 1000,
  "notes": "Trading income up to £1,000 a year is usually tax-free; above it you can deduct the allowance or your actual expenses, not both."
}