{
  "api": "Tidy Sheets UK Tax Rates API",
  "version": "v1",
  "topic": "mileage",
  "tax_year": "2026-27",
  "tax_year_start": "2026-04-06",
  "tax_year_end": "2027-04-05",
  "currency": "GBP",
  "source_urls": [
    "https://www.gov.uk/simpler-income-tax-simplified-expenses/vehicles",
    "https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim75005"
  ],
  "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/mileage-allowance-calculator",
    "https://tidysheets-uk.pages.dev/uk-mileage-expenses-guide"
  ],
  "scheme": "HMRC simplified expenses flat rates for vehicles (self-employed)",
  "cars_and_goods_vehicles": {
    "first_miles": 10000,
    "rate_first_miles": 0.55,
    "rate_after": 0.25
  },
  "motorcycles": {
    "rate": 0.24
  },
  "units": "GBP per business mile; the 10,000-mile threshold is per tax year",
  "notes": "Bicycles aren't covered by the self-employed flat rates."
}