{
  "api": "Tidy Sheets UK Tax Rates API",
  "version": "v1",
  "topic": "dividends",
  "tax_year": "2026-27",
  "tax_year_start": "2026-04-06",
  "tax_year_end": "2027-04-05",
  "currency": "GBP",
  "source_urls": [
    "https://www.gov.uk/tax-on-dividends",
    "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/dividend-tax-calculator"
  ],
  "dividend_allowance": 500,
  "rates": {
    "basic": 0.1075,
    "higher": 0.3575,
    "additional": 0.3935
  },
  "notes": "Dividends sit on top of other income and use the Income Tax bands. The allowance is a 0% rate and still uses band space. Scottish taxpayers pay the same dividend rates as rUK."
}