{
 "dataset": "uk-rates-thresholds",
 "generated_at": "2026-08-11T13:19:41Z",
 "licence_note": "Contains public sector information licensed under the Open Government Licence v3.0.",
 "disclaimer": "This is data, not advice. Figures are republished from official sources with links and dates \u2014 always verify with the linked official source before acting.",
 "count": 108,
 "metrics": [
  {
   "id": "uc_child_elements",
   "name": "Universal Credit child elements",
   "category": "benefits",
   "value": "First child (born pre-Apr 2017) \u00a3351.88/mo \u00b7 second/subsequent \u00a3303.94/mo \u00b7 disabled child addition \u00a3164.79 lower / \u00a3514.71 higher",
   "unit": "per month",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "3.8% uprating. Two-child limit still applies to third+ children born after 6 Apr 2017.",
   "history": [
    "\u00a3339.00 / \u00a3292.81 from 2025-04-07",
    "\u00a3333.33 / \u00a3287.92 from 2024-04-08"
   ]
  },
  {
   "id": "uc_lcwra_element",
   "name": "UC limited capability for work element (LCWRA)",
   "category": "benefits",
   "value": "\u00a3217.26/mo for NEW claims from April 2026 \u00b7 \u00a3429.80/mo protected rate (existing claimants, severe conditions, terminal illness)",
   "unit": "per month",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "UC Act 2025 roughly halved and froze the new-claim rate (frozen until 2029/30); existing claimants keep the uprated rate.",
   "history": [
    "\u00a3423.27 (all claimants) from 2025-04-07",
    "\u00a3416.19 from 2024-04-08"
   ]
  },
  {
   "id": "uc_childcare_costs",
   "name": "UC childcare costs maximum",
   "category": "benefits",
   "value": "\u00a31,071.09/mo (1 child) \u00b7 \u00a31,836.16/mo (2+ children) \u00b7 covers up to 85% of costs",
   "unit": "per month",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Caps uprated annually by CPI since 2024.",
   "history": [
    "\u00a31,031.88 / \u00a31,768.94 from 2025-04-07",
    "\u00a31,014.63 / \u00a31,739.37 from 2024-04-08"
   ]
  },
  {
   "id": "local_housing_allowance_status",
   "name": "Local Housing Allowance rates (status)",
   "category": "benefits",
   "value": "Frozen for 2026/27 at April 2024 cash levels (30th percentile of January 2024 rents)",
   "unit": "policy status",
   "valid_from": "2026-04-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.gov.uk/government/publications/universal-credit-local-housing-allowance-rates-2026-to-2027",
   "source_org": "DWP",
   "confidence": "secondary",
   "checked_at": "2026-08-11",
   "notes": "Frozen 2020\u20132024, restored April 2024, re-frozen 2025/26 and 2026/27. Local rates via the official LHA lookup.",
   "history": [
    "Frozen at Apr 2024 levels in 2025/26",
    "Restored to 30th percentile 2024-04"
   ]
  },
  {
   "id": "bereavement_support_payment",
   "name": "Bereavement Support Payment",
   "category": "benefits",
   "value": "Higher: \u00a33,500 lump sum + \u00a3350/mo \u00d7 18 \u00b7 Standard: \u00a32,500 + \u00a3100/mo \u00d7 18",
   "unit": "lump sum + monthly",
   "valid_from": "2017-04-06",
   "valid_to": null,
   "source_url": "https://www.gov.uk/bereavement-support-payment",
   "source_org": "DWP",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Never uprated \u2014 unchanged since April 2017 introduction. Higher rate for those with children or pregnant.",
   "history": [
    "Unchanged since 2017-04-06"
   ]
  },
  {
   "id": "funeral_expenses_payment",
   "name": "Funeral Expenses Payment",
   "category": "benefits",
   "value": "Up to \u00a31,000 for other costs \u00b7 necessary burial/cremation fees paid in full on top",
   "unit": "maximum",
   "valid_from": "2020-04-08",
   "valid_to": null,
   "source_url": "https://www.gov.uk/funeral-payments/what-youll-get",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Cap unchanged since raised from \u00a3700 in April 2020.",
   "history": [
    "\u00a3700 from 2003 to 2020-04"
   ]
  },
  {
   "id": "sure_start_maternity_grant",
   "name": "Sure Start Maternity Grant",
   "category": "benefits",
   "value": "\u00a3500 one-off",
   "unit": "one-off",
   "valid_from": "2002-01-01",
   "valid_to": null,
   "source_url": "https://www.gov.uk/sure-start-maternity-grant",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Frozen at \u00a3500 since 2002. First child only (or multiple birth). Scotland has Best Start Grant instead.",
   "history": [
    "\u00a3300 from 2000 to 2002"
   ]
  },
  {
   "id": "healthy_start_payments",
   "name": "Healthy Start weekly payments",
   "category": "benefits",
   "value": "\u00a34.65/week (pregnancy + children 1\u20134) \u00b7 \u00a39.30/week (children under 1)",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": null,
   "source_url": "https://media.nhsbsa.nhs.uk/press-releases/4fd8b2fe-9040-4e8e-93bf-7fb5c3603fc4/nhs-healthy-start-payments-increase-from-april-2026",
   "source_org": "NHSBSA",
   "confidence": "secondary",
   "checked_at": "2026-08-11",
   "notes": "First uplift since April 2021 (was \u00a34.25/\u00a38.50) \u2014 NHSBSA press release; exact figures cross-checked via secondary source.",
   "history": [
    "\u00a34.25 / \u00a38.50 from 2021-04 to 2026-04"
   ]
  },
  {
   "id": "free_school_meals_threshold",
   "name": "Free school meals eligibility (England)",
   "category": "benefits",
   "value": "\u00a37,400/year net earned income threshold \u2014 ABOLISHED from Sept 2026: all Universal Credit households eligible",
   "unit": "per year",
   "valid_from": "2018-04-01",
   "valid_to": "2026-08-31",
   "source_url": "https://www.gov.uk/government/publications/free-school-meals-expansion-impact-on-poverty-levels/free-school-meals-expansion-to-all-children-on-universal-credit-impact-on-individual-and-child-poverty-levels-and-number-of-children-in-households-r",
   "source_org": "DfE / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "From September 2026 eligibility expands to all children in UC families \u2014 major change.",
   "history": [
    "\u00a37,400 threshold from 2018-04-01"
   ]
  },
  {
   "id": "state_pension_deferral",
   "name": "New State Pension deferral rate",
   "category": "pensions",
   "value": "1% per 9 weeks deferred (~5.8%/year) \u00b7 minimum 9 weeks",
   "unit": "increase rate",
   "valid_from": "2016-04-06",
   "valid_to": null,
   "source_url": "https://www.gov.uk/deferring-state-pension",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "For those reaching State Pension age on/after 6 Apr 2016. No lump-sum option under new State Pension.",
   "history": [
    "Old scheme (pre-2016): 1% per 5 weeks with lump-sum option"
   ]
  },
  {
   "id": "pension_credit_savings_credit",
   "name": "Pension Credit savings credit",
   "category": "benefits",
   "value": "Max \u00a317.96/week single \u00b7 \u00a320.10/week couple",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Only for those who reached State Pension age before 6 April 2016.",
   "history": [
    "\u00a317.30 / \u00a319.36 from 2025-04-07"
   ]
  },
  {
   "id": "legacy_benefit_migration_status",
   "name": "Legacy benefits \u2192 Universal Credit migration (status)",
   "category": "benefits",
   "value": "Income-based JSA and Income Support ended 1 Apr 2026 \u00b7 tax credits ended Apr 2025 \u00b7 income-related ESA and Housing Benefit in final migration phase",
   "unit": "status",
   "valid_from": "2026-04-01",
   "valid_to": null,
   "source_url": "https://www.gov.uk/guidance/tax-credits-and-some-benefits-are-ending-move-to-universal-credit",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Migration notice deadlines apply \u2014 transitional protection lost if missed.",
   "history": [
    "Tax credits closed 2025-04-05",
    "ESA migration notices from 2024-09"
   ]
  },
  {
   "id": "premium_bonds_rate",
   "name": "Premium Bonds prize fund rate",
   "category": "savings",
   "value": "3.80% annual prize fund rate \u00b7 odds 22,000 to 1 per \u00a31 Bond",
   "unit": "rate / odds",
   "valid_from": "2026-07-01",
   "valid_to": null,
   "source_url": "https://nsandi-corporate.com/news-research/news/improved-rates-premium-bonds-and-four-other-nsi-savings-accounts",
   "source_org": "NS&I",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Up from 3.30% (April 2026 draw); changes at NS&I discretion.",
   "history": [
    "3.30%, 23,000:1 from 2026-04 draw",
    "3.60% from 2025-08 draw"
   ]
  },
  {
   "id": "help_to_buy_isa_status",
   "name": "Help to Buy ISA (status)",
   "category": "savings",
   "value": "Closed to new accounts \u00b7 existing holders can pay in until 30 Nov 2029 \u00b7 25% bonus (max \u00a33,000) claimable until 1 Dec 2030",
   "unit": "status",
   "valid_from": "2019-11-30",
   "valid_to": "2030-12-01",
   "source_url": "https://www.moneyhelper.org.uk/en/savings/types-of-savings/a-guide-to-help-to-buy-isas",
   "source_org": "MoneyHelper (MaPS)",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Home price caps \u00a3250k (\u00a3450k London) unchanged.",
   "history": [
    "Open to new accounts Dec 2015 \u2013 Nov 2019"
   ]
  },
  {
   "id": "fscs_protection_limit",
   "name": "FSCS deposit protection limit",
   "category": "savings",
   "value": "\u00a3120,000 per person per authorised firm \u00b7 temporary high balances up to \u00a31.4m for 6 months",
   "unit": "per person per firm",
   "valid_from": "2025-12-01",
   "valid_to": null,
   "source_url": "https://www.fscs.org.uk/check/check-your-money-is-protected/",
   "source_org": "FSCS / PRA",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Raised from \u00a385,000 on 1 December 2025. Joint accounts protected to \u00a3120k each.",
   "history": [
    "\u00a385,000 from 2017 to 2025-11-30",
    "\u00a375,000 from 2015 to 2017"
   ]
  },
  {
   "id": "boe_inflation_latest",
   "name": "Inflation \u2014 target and latest CPI",
   "category": "other",
   "value": "Target 2% \u00b7 latest CPI 2.6% (12 months to June 2026)",
   "unit": "annual rate",
   "valid_from": "2026-07-22",
   "valid_to": null,
   "source_url": "https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/june2026",
   "source_org": "ONS / Bank of England",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "July 2026 figure due mid-August 2026 \u2014 high-frequency update metric.",
   "history": [
    "2.8% (May 2026)"
   ]
  },
  {
   "id": "broadband_social_tariffs",
   "name": "Broadband social tariffs",
   "category": "other",
   "value": "\u00a310\u2013\u00a324/month \u00b7 35+ tariffs from 30+ providers",
   "unit": "per month range",
   "valid_from": "2026-08-11",
   "valid_to": null,
   "source_url": "https://www.ofcom.org.uk/phones-and-broadband/saving-money/social-tariffs",
   "source_org": "Ofcom",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "For households on UC, Pension Credit and other qualifying benefits; no mid-contract rises or exit fees.",
   "history": [
    "Typically \u00a310\u2013\u00a320 range in 2023\u201324"
   ]
  },
  {
   "id": "home_insulation_schemes",
   "name": "Current home insulation/upgrade schemes",
   "category": "other",
   "value": "GBIS closed Mar 2026 \u00b7 ECO4 winding down (to 31 Dec 2026) \u00b7 Warm Homes Plan now main route: Local Grant (via councils), Boiler Upgrade Scheme, Social Housing Fund",
   "unit": "status",
   "valid_from": "2026-04-01",
   "valid_to": null,
   "source_url": "https://www.gov.uk/government/publications/warm-homes-plan/warm-homes-plan-html",
   "source_org": "DESNZ",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "\u00a315bn Warm Homes Plan replaces supplier-obligation schemes; consumer loans phase in from 2026.",
   "history": [
    "GBIS + ECO4 from 2023 to Mar 2026"
   ]
  },
  {
   "id": "mot_fee_max",
   "name": "Maximum MOT test fee (car)",
   "category": "other",
   "value": "\u00a354.85",
   "unit": "per test",
   "valid_from": "2010-04-01",
   "valid_to": null,
   "source_url": "https://www.gov.uk/getting-an-mot/mot-test-fees",
   "source_org": "DVSA / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Statutory maximum unchanged since 2010; garages may charge less; no VAT.",
   "history": [
    "\u00a350.35 in 2009"
   ]
  },
  {
   "id": "bank_holidays_2027",
   "name": "Bank holidays 2027 (England & Wales)",
   "category": "other",
   "value": "8 days: 1 Jan \u00b7 26 Mar \u00b7 29 Mar \u00b7 3 May \u00b7 31 May \u00b7 30 Aug \u00b7 27 Dec \u00b7 28 Dec (Christmas/Boxing Day substitutes)",
   "unit": "days",
   "valid_from": "2027-01-01",
   "valid_to": "2027-12-31",
   "source_url": "https://www.gov.uk/bank-holidays",
   "source_org": "gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Christmas Day and Boxing Day 2027 fall on a weekend, so substitute days apply.",
   "history": [
    "8 days in 2026 and 2025"
   ]
  },
  {
   "id": "scotland_income_tax_bands",
   "name": "Scottish income tax bands and rates",
   "category": "tax",
   "value": "Starter 19% \u00a312,571\u2013\u00a316,537 \u00b7 Basic 20% to \u00a329,526 \u00b7 Intermediate 21% to \u00a343,662 \u00b7 Higher 42% to \u00a375,000 \u00b7 Advanced 45% to \u00a3125,140 \u00b7 Top 48% above",
   "unit": "rates / bands",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/scottish-income-tax",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Applies to non-savings, non-dividend income. Starter/basic tops uprated ~7.4%; higher/advanced/top thresholds frozen. Personal Allowance \u00a312,570 as rUK.",
   "history": [
    "Starter to \u00a315,397, Basic to \u00a327,491 from 2025-04-06",
    "Advanced band introduced 2024-04-06"
   ]
  },
  {
   "id": "scotland_lbtt_residential",
   "name": "LBTT residential bands (Scotland)",
   "category": "tax",
   "value": "0% to \u00a3145k \u00b7 2% to \u00a3250k \u00b7 5% to \u00a3325k \u00b7 10% to \u00a3750k \u00b7 12% above; first-time buyer nil-rate \u00a3175k; ADS surcharge 8%",
   "unit": "rates by band",
   "valid_from": "2021-04-01",
   "valid_to": null,
   "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property",
   "source_org": "Revenue Scotland",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Main bands unchanged since April 2021. ADS 8% on additional dwellings from 5 Dec 2024.",
   "history": [
    "ADS 6% from 2022-12-16",
    "ADS 4% from 2019-01-25"
   ]
  },
  {
   "id": "wales_ltt_residential",
   "name": "Land Transaction Tax residential bands (Wales)",
   "category": "tax",
   "value": "Main: 0% to \u00a3225k \u00b7 6% to \u00a3400k \u00b7 7.5% to \u00a3750k \u00b7 10% to \u00a31.5m \u00b7 12% above. Higher rates (additional property): 5%\u201317% by band",
   "unit": "rates by band",
   "valid_from": "2024-12-11",
   "valid_to": null,
   "source_url": "https://www.gov.wales/land-transaction-tax-rates-and-bands",
   "source_org": "Welsh Government / WRA",
   "confidence": "secondary",
   "checked_at": "2026-08-11",
   "notes": "Main bands verified on gov.wales (since Oct 2022). Higher rates rose 1pp from 11 Dec 2024 \u2014 corroborated via Welsh Government announcement (page extraction showed older table, hence secondary). No first-time buyer relief in Wales.",
   "history": [
    "Higher rates 1pp lower from 2022-10-10",
    "Main 0% band raised to \u00a3225k from 2022-10-10"
   ]
  },
  {
   "id": "wales_income_tax",
   "name": "Welsh rates of income tax",
   "category": "tax",
   "value": "Welsh rates set at 10p \u2014 overall rates match England/NI (20%/40%/45%)",
   "unit": "rates",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/welsh-income-tax",
   "source_org": "gov.uk / Welsh Government",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Kept at 10p every year since devolution (April 2019); tax code prefix C.",
   "history": [
    "10p (matching rUK) every year since 2019-04-06"
   ]
  },
  {
   "id": "scottish_child_payment",
   "name": "Scottish Child Payment",
   "category": "benefits",
   "value": "\u00a328.20 per week per child",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.mygov.scot/scottish-child-payment",
   "source_org": "Social Security Scotland",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Each child under 16, families on qualifying benefits; paid 4-weekly.",
   "history": [
    "\u00a327.15 from 2025-04-07",
    "\u00a326.70 from 2024-04-08"
   ]
  },
  {
   "id": "tax_free_childcare",
   "name": "Tax-Free Childcare top-up",
   "category": "other",
   "value": "20% top-up (\u00a32 per \u00a38) \u00b7 max \u00a32,000/year per child \u00b7 \u00a34,000/year disabled child",
   "unit": "per year per child",
   "valid_from": "2017-04-28",
   "valid_to": null,
   "source_url": "https://www.gov.uk/tax-free-childcare",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Limits unchanged since 2017 launch (not inflation-linked). Child under 12 (17 if disabled); each parent earning under \u00a3100k.",
   "history": [
    "Unchanged since 2017-04-28"
   ]
  },
  {
   "id": "free_childcare_hours_england",
   "name": "Free childcare hours (England, working parents)",
   "category": "other",
   "value": "30 hours/week term-time from 9 months to 4 years (working parents) \u00b7 universal 15 hours for 3\u20134s \u00b7 15 hours for eligible 2s",
   "unit": "hours per week",
   "valid_from": "2025-09-01",
   "valid_to": null,
   "source_url": "https://www.gov.uk/free-childcare-if-working",
   "source_org": "DfE / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Full 30-hour expansion completed September 2025. Earnings floor ~16h/week at NMW; \u00a3100k ceiling each parent.",
   "history": [
    "15 hours for 9-month-olds+ of working parents from 2024-09-01",
    "30 hours limited to 3\u20134s before 2024-04-01"
   ]
  },
  {
   "id": "hmrc_advisory_fuel_rates",
   "name": "HMRC advisory fuel rates (company cars)",
   "category": "tax",
   "value": "Petrol 14p/17p/26p \u00b7 Diesel 15p/17p/23p \u00b7 LPG 11p/13p/21p (by engine size) \u00b7 Electric 7p home / 15p public",
   "unit": "pence per mile",
   "valid_from": "2026-06-01",
   "valid_to": "2026-08-31",
   "source_url": "https://www.gov.uk/guidance/advisory-fuel-rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Reviewed quarterly (1 Mar/Jun/Sep/Dec) \u2014 next revision 1 September 2026. Electric rate now split home vs public charging.",
   "history": [
    "Single electric advisory rate 7p during 2025"
   ]
  },
  {
   "id": "ved_first_year_rates",
   "name": "Vehicle tax (VED) first-year rates by CO2",
   "category": "tax",
   "value": "0g/km \u00a310 \u00b7 1\u201350 \u00a3115 \u00b7 51\u201375 \u00a3135 \u00b7 76\u201390 \u00a3280 \u00b7 91\u2013100 \u00a3365 \u00b7 111\u2013130 \u00a3455 \u00b7 151\u2013170 \u00a31,410 \u00b7 191\u2013225 \u00a33,420 \u00b7 over 255 \u00a35,690",
   "unit": "one-off first-year rate",
   "valid_from": "2026-04-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.gov.uk/vehicle-tax-rate-tables",
   "source_org": "DVLA / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Cars registered on/after 1 Apr 2017. Non-RDE2 diesels pay one band higher. Zero-emission first-year rate frozen at \u00a310 to 2029/30.",
   "history": [
    "0g \u00a310, over 255 \u00a35,490 from 2025-04-01",
    "0g \u00a30, over 255 \u00a32,745 from 2024-04-01"
   ]
  },
  {
   "id": "ev_grants",
   "name": "Live electric vehicle grants",
   "category": "other",
   "value": "Electric Car Grant: up to \u00a33,750 (Band 1) / \u00a31,500 (Band 2) at point of sale \u00b7 Plug-in Van Grant: up to \u00a32,500 small / \u00a35,000 large vans",
   "unit": "discount",
   "valid_from": "2025-07-16",
   "valid_to": null,
   "source_url": "https://www.gov.uk/plug-in-vehicle-grants",
   "source_org": "DfT / OZEV",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "ECG returned July 2025 after 2022 abolition; car RRP cap ~\u00a337,000; dealer applies discount. Funding announced through 2026/27.",
   "history": [
    "No car purchase grant 2022-06-14 to 2025-07-15"
   ]
  },
  {
   "id": "help_to_save",
   "name": "Help to Save scheme",
   "category": "savings",
   "value": "50% bonus (50p per \u00a31) \u00b7 max \u00a350/month \u00b7 max bonus \u00a31,200 over 4 years",
   "unit": "bonus rate",
   "valid_from": "2025-04-01",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/get-help-savings-low-income",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Eligibility expanded April 2025 \u2014 UC claimants with \u00a31+ take-home pay. Scheme extended to April 2027.",
   "history": [
    "Eligibility required 16h at NMW equivalent before 2025-04-01"
   ]
  },
  {
   "id": "pension_lump_sum_allowances",
   "name": "Pension lump sum allowances (post-LTA)",
   "category": "pensions",
   "value": "Lump Sum Allowance \u00a3268,275 \u00b7 Lump Sum & Death Benefit Allowance \u00a31,073,100",
   "unit": "lifetime",
   "valid_from": "2024-04-06",
   "valid_to": null,
   "source_url": "https://www.gov.uk/tax-on-your-private-pension/lump-sum-allowance",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Regime replacing the abolished Lifetime Allowance. Protected allowances can give higher amounts.",
   "history": [
    "Lifetime Allowance \u00a31,073,100 before 2024-04-06"
   ]
  },
  {
   "id": "nhs_prescription_charge_england",
   "name": "NHS prescription charge (England)",
   "category": "other",
   "value": "\u00a39.90 per item \u00b7 PPC \u00a332.05 (3-month) / \u00a3114.50 (12-month) \u00b7 HRT PPC \u00a319.80",
   "unit": "per item",
   "valid_from": "2024-05-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.nhsbsa.nhs.uk/help-nhs-prescription-costs/nhs-prescription-prepayment-certificate-ppc",
   "source_org": "NHSBSA",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Frozen at \u00a39.90 for 2026/27 \u2014 second consecutive freeze. Free in Scotland, Wales and NI.",
   "history": [
    "\u00a39.90 from 2024-05-01 (frozen since)",
    "\u00a39.65 from 2023-04-01"
   ]
  },
  {
   "id": "nhs_dental_charges_england",
   "name": "NHS dental charges (England)",
   "category": "other",
   "value": "Band 1 \u00a327.90 \u00b7 Band 2 \u00a376.60 \u00b7 Band 3 \u00a3332.10 \u00b7 urgent \u00a327.90",
   "unit": "per course of treatment",
   "valid_from": "2026-04-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.nhs.uk/nhs-services/dentists/how-much-nhs-dental-treatment-costs/",
   "source_org": "NHS England",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "~1.7% uprating vs 2025/26.",
   "history": [
    "\u00a327.40/\u00a375.30/\u00a3326.70 from 2025-04-01",
    "\u00a326.80/\u00a373.50/\u00a3319.10 from 2024-04-01"
   ]
  },
  {
   "id": "probate_fee",
   "name": "Probate application fee (England & Wales)",
   "category": "other",
   "value": "\u00a3526 (estates over \u00a35,000) \u00b7 free for estates \u00a35,000 or less",
   "unit": "per application",
   "valid_from": "2026-07-13",
   "valid_to": null,
   "source_url": "https://www.gov.uk/applying-for-probate/fees",
   "source_org": "HMCTS / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Rose 75% from \u00a3300 on 13 July 2026. Help with Fees remission available.",
   "history": [
    "\u00a3300 from 2024-05-01",
    "\u00a3273 from 2022-01-26"
   ]
  },
  {
   "id": "dbs_check_fees",
   "name": "DBS check fees",
   "category": "other",
   "value": "Basic \u00a321.50 \u00b7 Standard \u00a321.50 \u00b7 Enhanced \u00a349.50 (incl. barred lists)",
   "unit": "per check",
   "valid_from": "2024-12-01",
   "valid_to": null,
   "source_url": "https://www.gov.uk/guidance/dbs-check-requests-guidance-for-employers",
   "source_org": "DBS / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Fees reduced 1 Dec 2024. Volunteer standard/enhanced checks free; Update Service \u00a316/year.",
   "history": [
    "Basic \u00a318, Standard \u00a318, Enhanced \u00a338 before 2024-12-01"
   ]
  },
  {
   "id": "passport_fees",
   "name": "UK passport fees (standard)",
   "category": "other",
   "value": "Adult online \u00a3102 \u00b7 child online \u00a366.50 \u00b7 adult paper \u00a3115.50 \u00b7 child paper \u00a380",
   "unit": "per passport",
   "valid_from": "2026-04-01",
   "valid_to": null,
   "source_url": "https://www.gov.uk/passport-fees",
   "source_org": "HM Passport Office",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Verified on gov.uk; April effective date approximate (fees have risen each April since 2024).",
   "history": [
    "Adult online \u00a394.50 from 2025-04-10",
    "Adult online \u00a388.50 from 2024-04-11"
   ]
  },
  {
   "id": "driving_test_fees",
   "name": "Driving test fees (car)",
   "category": "other",
   "value": "Theory \u00a323 \u00b7 practical \u00a362 weekday / \u00a375 evening-weekend",
   "unit": "per test",
   "valid_from": "2014-10-01",
   "valid_to": null,
   "source_url": "https://www.gov.uk/book-driving-test",
   "source_org": "DVSA / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Theory fee unchanged since Oct 2014.",
   "history": [
    "Theory \u00a325 before 2014-10-01"
   ]
  },
  {
   "id": "companies_house_fees",
   "name": "Companies House fees",
   "category": "other",
   "value": "Digital incorporation \u00a3100 (paper \u00a3124) \u00b7 confirmation statement \u00a350 digital (\u00a3110 paper)",
   "unit": "per filing",
   "valid_from": "2026-02-01",
   "valid_to": null,
   "source_url": "https://www.gov.uk/government/publications/companies-house-fees/companies-house-fees",
   "source_org": "Companies House",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Second major rise in two years (1 Feb 2026), funding ECCTA reforms incl. identity verification.",
   "history": [
    "Digital incorporation \u00a350, CS \u00a334 from 2024-05-01",
    "Digital incorporation \u00a312, CS \u00a313 before 2024-05-01"
   ]
  },
  {
   "id": "statutory_redundancy_pay",
   "name": "Statutory redundancy pay caps",
   "category": "other",
   "value": "Weekly pay cap \u00a3751 \u00b7 maximum total award \u00a322,530",
   "unit": "caps",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/redundancy-your-rights/redundancy-pay",
   "source_org": "DBT / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Max = 20 years \u00d7 1.5 weeks \u00d7 \u00a3751. Redundancy pay under \u00a330,000 is tax-free.",
   "history": [
    "\u00a3719 / \u00a321,570 from 2025-04-06",
    "\u00a3700 / \u00a321,000 from 2024-04-06"
   ]
  },
  {
   "id": "income_tax_personal_allowance",
   "name": "Income Tax Personal Allowance",
   "category": "tax",
   "value": "\u00a312,570",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/income-tax-rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Tapered \u00a31 per \u00a32 of adjusted net income over \u00a3100,000 (nil at \u00a3125,140). Frozen since April 2021; freeze extended to April 2031 at Autumn Budget 2025.",
   "history": [
    "\u00a312,570 from 2021-04-06 (unchanged since)",
    "\u00a312,500 from 2019-04-06"
   ]
  },
  {
   "id": "income_tax_basic_rate",
   "name": "Income Tax basic rate (England, Wales & NI)",
   "category": "tax",
   "value": "20% on taxable income \u00a30\u2013\u00a337,700 (total income \u00a312,571\u2013\u00a350,270)",
   "unit": "rate / band",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/income-tax-rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Scotland has different rates and bands on non-savings income. Band frozen to April 2031.",
   "history": [
    "20% / \u00a337,700 unchanged 2023/24\u20132025/26"
   ]
  },
  {
   "id": "income_tax_higher_rate",
   "name": "Income Tax higher rate",
   "category": "tax",
   "value": "40% on \u00a350,271\u2013\u00a3125,140",
   "unit": "rate / band",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/income-tax-rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Threshold frozen until April 2031 (Autumn Budget 2025). Scotland differs.",
   "history": [
    "Same threshold 2023/24\u20132025/26"
   ]
  },
  {
   "id": "income_tax_additional_rate",
   "name": "Income Tax additional rate",
   "category": "tax",
   "value": "45% over \u00a3125,140",
   "unit": "rate / threshold",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/income-tax-rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Threshold cut from \u00a3150,000 in April 2023, unchanged since. Scotland top rate 48%.",
   "history": [
    "45% over \u00a3125,140 from 2023-04-06",
    "45% over \u00a3150,000 before 2023-04-06"
   ]
  },
  {
   "id": "marriage_allowance",
   "name": "Marriage Allowance (transferable Personal Allowance)",
   "category": "tax",
   "value": "\u00a31,260",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/marriage-allowance",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Reduces recipient's tax by up to \u00a3252/year. Static while the Personal Allowance is frozen.",
   "history": [
    "\u00a31,260 from 2021-04-06 (unchanged since)"
   ]
  },
  {
   "id": "personal_savings_allowance",
   "name": "Personal Savings Allowance",
   "category": "savings",
   "value": "Basic rate \u00a31,000 \u00b7 Higher rate \u00a3500 \u00b7 Additional rate \u00a30",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/apply-tax-free-interest-on-savings",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Separate 0% starting rate for savings on up to \u00a35,000 for low earners. Unchanged since April 2016.",
   "history": [
    "Unchanged since 2016-04-06"
   ]
  },
  {
   "id": "dividend_allowance",
   "name": "Dividend Allowance",
   "category": "tax",
   "value": "\u00a3500",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/tax-on-dividends",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Unchanged for 2026/27.",
   "history": [
    "\u00a3500 from 2024-04-06",
    "\u00a31,000 from 2023-04-06",
    "\u00a32,000 from 2018-04-06"
   ]
  },
  {
   "id": "dividend_tax_rates",
   "name": "Dividend tax rates",
   "category": "tax",
   "value": "Basic 10.75% \u00b7 Higher 35.75% \u00b7 Additional 39.35%",
   "unit": "rates",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "CHANGED April 2026 \u2014 basic and higher rates each rose 2 percentage points (Autumn Budget 2025); additional rate unchanged.",
   "history": [
    "8.75% / 33.75% / 39.35% from 2022-04-06 to 2026-04-05"
   ]
  },
  {
   "id": "cgt_annual_exempt_amount",
   "name": "Capital Gains Tax annual exempt amount",
   "category": "tax",
   "value": "\u00a33,000",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/capital-gains-tax/rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Trusts \u00a31,500.",
   "history": [
    "\u00a33,000 from 2024-04-06",
    "\u00a36,000 from 2023-04-06",
    "\u00a312,300 from 2020-04-06"
   ]
  },
  {
   "id": "cgt_rates",
   "name": "Capital Gains Tax rates",
   "category": "tax",
   "value": "18% (basic-rate taxpayer) / 24% (higher-rate); residential property same; Business Asset Disposal Relief 18%",
   "unit": "rates",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/capital-gains-tax/rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Main and residential rates aligned since 30 Oct 2024. BADR rose to 18% from 6 April 2026 (14% in 2025/26, 10% before).",
   "history": [
    "Main 10%/20%, residential 18%/24% until 2024-10-29",
    "Aligned 18%/24% from 2024-10-30"
   ]
  },
  {
   "id": "iht_nil_rate_band",
   "name": "Inheritance Tax nil rate band",
   "category": "tax",
   "value": "\u00a3325,000",
   "unit": "per estate",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/inheritance-tax",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "IHT rate 40% (36% with 10%+ to charity). Frozen since April 2009; freeze extended to April 2030.",
   "history": [
    "\u00a3325,000 from 2009-04-06 (unchanged since)"
   ]
  },
  {
   "id": "iht_residence_nil_rate_band",
   "name": "IHT residence nil rate band",
   "category": "tax",
   "value": "\u00a3175,000",
   "unit": "per estate",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/inheritance-tax/passing-on-home",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Combined threshold up to \u00a3500,000 when home passes to direct descendants; tapers \u00a31 per \u00a32 over \u00a32m estate. Frozen since April 2020.",
   "history": [
    "\u00a3175,000 from 2020-04-06",
    "\u00a3150,000 from 2019-04-06"
   ]
  },
  {
   "id": "corporation_tax_rates",
   "name": "Corporation Tax rates",
   "category": "tax",
   "value": "Main 25% (profits over \u00a3250,000) \u00b7 Small profits 19% (up to \u00a350,000) \u00b7 Marginal relief between",
   "unit": "rates / thresholds",
   "valid_from": "2026-04-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.gov.uk/corporation-tax-rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Unchanged since 1 April 2023. Thresholds divided by number of associated companies.",
   "history": [
    "Same since 2023-04-01",
    "19% flat 2017-04-01 to 2023-03-31"
   ]
  },
  {
   "id": "vat_rates",
   "name": "VAT rates",
   "category": "tax",
   "value": "Standard 20% \u00b7 Reduced 5% \u00b7 Zero 0%",
   "unit": "rates",
   "valid_from": "2011-01-04",
   "valid_to": null,
   "source_url": "https://www.gov.uk/vat-rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Standard rate 20% since 4 January 2011.",
   "history": [
    "17.5% from 2010-01-01",
    "15% from 2008-12-01"
   ]
  },
  {
   "id": "vat_registration_threshold",
   "name": "VAT registration threshold",
   "category": "tax",
   "value": "\u00a390,000",
   "unit": "taxable turnover per 12 months",
   "valid_from": "2024-04-01",
   "valid_to": null,
   "source_url": "https://www.gov.uk/vat-registration/when-to-register",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Deregistration threshold \u00a388,000 (secondary confirmation).",
   "history": [
    "\u00a385,000 from 2017-04-01 to 2024-03-31"
   ]
  },
  {
   "id": "ni_class1_employee_rates",
   "name": "National Insurance Class 1 employee rates",
   "category": "ni",
   "value": "8% main rate \u00b7 2% above upper earnings limit",
   "unit": "rates",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Unchanged since the 6 April 2024 cut.",
   "history": [
    "8%/2% from 2024-04-06",
    "10%/2% from 2024-01-06",
    "12%/2% from 2023-04-06"
   ]
  },
  {
   "id": "ni_class1_primary_threshold",
   "name": "NI Class 1 primary threshold",
   "category": "ni",
   "value": "\u00a3242/week (\u00a312,570/year)",
   "unit": "per week / per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Aligned with the Personal Allowance; frozen until April 2031.",
   "history": [
    "\u00a3242/week since 2022-07-06"
   ]
  },
  {
   "id": "ni_class1_upper_earnings_limit",
   "name": "NI Class 1 upper earnings limit",
   "category": "ni",
   "value": "\u00a3967/week (\u00a350,270/year)",
   "unit": "per week / per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Aligned with the higher-rate threshold; frozen until April 2031.",
   "history": [
    "\u00a3967/week since 2021-04-06"
   ]
  },
  {
   "id": "ni_class1_employer",
   "name": "NI Class 1 employer rate and secondary threshold",
   "category": "ni",
   "value": "15% above \u00a396/week (\u00a35,000/year)",
   "unit": "rate / threshold",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "0% up to \u00a3967/week for under-21s, apprentices under 25, veterans, freeport employees.",
   "history": [
    "15% / \u00a35,000 from 2025-04-06",
    "13.8% / \u00a39,100 in 2024/25 and earlier"
   ]
  },
  {
   "id": "ni_employment_allowance",
   "name": "Employment Allowance",
   "category": "ni",
   "value": "\u00a310,500",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "\u00a3100,000 eligibility cap removed from April 2025.",
   "history": [
    "\u00a310,500 from 2025-04-06",
    "\u00a35,000 from 2022-04-06",
    "\u00a34,000 from 2020-04-06"
   ]
  },
  {
   "id": "ni_class4_self_employed",
   "name": "NI Class 4 (self-employed) rates and limits",
   "category": "ni",
   "value": "6% on profits \u00a312,570\u2013\u00a350,270 \u00b7 2% above",
   "unit": "rates / limits",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/self-employed-national-insurance-rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Limits aligned with income tax thresholds; frozen until April 2031.",
   "history": [
    "6%/2% from 2024-04-06",
    "9%/2% in 2023/24"
   ]
  },
  {
   "id": "ni_class2",
   "name": "NI Class 2 (self-employed) status",
   "category": "ni",
   "value": "Abolished as compulsory; treated as paid if profits \u2265 \u00a37,105; voluntary rate \u00a33.65/week",
   "unit": "status / per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/self-employed-national-insurance-rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Compulsory Class 2 abolished April 2024; below the small profits threshold you can pay voluntarily to protect your record.",
   "history": [
    "Voluntary \u00a33.50/week, threshold \u00a36,845 in 2025/26",
    "\u00a33.45/week, \u00a36,725 in 2024/25"
   ]
  },
  {
   "id": "isa_annual_allowance",
   "name": "ISA annual allowance",
   "category": "savings",
   "value": "\u00a320,000",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/individual-savings-accounts/how-isas-work",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "From 6 April 2027 the cash ISA element is capped at \u00a312,000/year for under-65s (overall \u00a320,000 unchanged).",
   "history": [
    "\u00a320,000 from 2017-04-06 (unchanged since)"
   ]
  },
  {
   "id": "lifetime_isa",
   "name": "Lifetime ISA allowance and bonus",
   "category": "savings",
   "value": "\u00a34,000/year \u00b7 25% government bonus (max \u00a31,000/year)",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/lifetime-isa",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Open before 40, pay in until 50; counts within the \u00a320,000 overall allowance.",
   "history": [
    "Unchanged since 2017 launch"
   ]
  },
  {
   "id": "junior_isa_allowance",
   "name": "Junior ISA allowance",
   "category": "savings",
   "value": "\u00a39,000",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/junior-individual-savings-accounts",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Confirmed for 2026/27 on gov.uk.",
   "history": [
    "\u00a39,000 from 2020-04-06",
    "\u00a34,368 in 2019/20"
   ]
  },
  {
   "id": "pension_annual_allowance",
   "name": "Pension annual allowance",
   "category": "pensions",
   "value": "\u00a360,000 (MPAA \u00a310,000; taper to \u00a310,000 minimum from \u00a3260,000 adjusted income)",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-pension-schemes/pension-schemes-rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Unchanged since April 2023. Lifetime allowance abolished April 2024 (replaced by lump sum allowances).",
   "history": [
    "\u00a360,000 / \u00a310,000 from 2023-04-06",
    "\u00a340,000 / \u00a34,000 in 2022/23"
   ]
  },
  {
   "id": "state_pension_new_full_weekly",
   "name": "New State Pension (full weekly rate)",
   "category": "pensions",
   "value": "\u00a3241.30",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Triple-lock uprating of 4.8% (earnings). About \u00a312,548/year.",
   "history": [
    "\u00a3230.25 from 2025-04-07",
    "\u00a3221.20 from 2024-04-08",
    "\u00a3203.85 from 2023-04-10"
   ]
  },
  {
   "id": "state_pension_basic_full_weekly",
   "name": "Basic (old) State Pension (full weekly rate)",
   "category": "pensions",
   "value": "\u00a3184.90",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "For those who reached State Pension age before 6 April 2016.",
   "history": [
    "\u00a3176.45 from 2025-04-07",
    "\u00a3169.50 from 2024-04-08"
   ]
  },
  {
   "id": "state_pension_age",
   "name": "State Pension age",
   "category": "pensions",
   "value": "66\u219267 transition in progress (April 2026 \u2013 April 2028); 68 scheduled 2044\u201346",
   "unit": "years",
   "valid_from": "2026-04-06",
   "valid_to": null,
   "source_url": "https://www.gov.uk/government/publications/state-pension-age-timetable/state-pension-age-timetable",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Born 6 Mar 1961 \u2013 5 Apr 1977 reach SPA at 67. The 67\u219268 timetable is under review.",
   "history": [
    "66 for all from Oct 2020 to Apr 2026",
    "65\u219266 phased 2018\u20132020"
   ]
  },
  {
   "id": "auto_enrolment_thresholds",
   "name": "Auto-enrolment earnings trigger and qualifying band",
   "category": "pensions",
   "value": "Trigger \u00a310,000 \u00b7 Qualifying band \u00a36,240\u2013\u00a350,270",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/review-of-the-automatic-enrolment-earnings-trigger-and-qualifying-earnings-band-for-202627/review-of-the-automatic-enrolment-earnings-trigger-and-qualifying-earnings-band-for-202627",
   "source_org": "DWP",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "All frozen at 2025/26 levels pending the Pensions Commission. Trigger frozen at \u00a310,000 since 2014/15.",
   "history": [
    "Same in 2025/26, 2024/25, 2023/24"
   ]
  },
  {
   "id": "trading_and_property_allowance",
   "name": "Trading allowance and property allowance",
   "category": "tax",
   "value": "\u00a31,000 each",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Separate \u00a31,000 for each; unchanged since 6 April 2017.",
   "history": [
    "\u00a31,000 / \u00a31,000 from 2017-04-06"
   ]
  },
  {
   "id": "rent_a_room_relief_limit",
   "name": "Rent a Room scheme threshold",
   "category": "tax",
   "value": "\u00a37,500",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/rent-room-in-your-home/the-rent-a-room-scheme",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Halved to \u00a33,750 if income is shared. Unchanged since April 2016.",
   "history": [
    "\u00a37,500 from 2016-04-06",
    "\u00a34,250 before 2016"
   ]
  },
  {
   "id": "mileage_allowance_amap",
   "name": "Approved mileage allowance payments (cars & vans)",
   "category": "tax",
   "value": "55p/mile first 10,000 miles \u00b7 25p/mile after \u00b7 motorcycles 24p \u00b7 bicycles 20p",
   "unit": "pence per mile",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/tax-relief-for-employees/vehicles-you-use-for-work",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "CHANGED \u2014 car/van rate rose from 45p to 55p (first 10,000 miles) from 6 April 2026.",
   "history": [
    "45p/25p from 2011-04-06 to 2026-04-05",
    "40p/25p before 2011"
   ]
  },
  {
   "id": "boe_base_rate",
   "name": "Bank of England Bank Rate",
   "category": "other",
   "value": "3.75%",
   "unit": "rate",
   "valid_from": "2025-12-18",
   "valid_to": null,
   "source_url": "https://www.bankofengland.co.uk/monetary-policy/the-interest-rate-bank-rate",
   "source_org": "Bank of England",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Cut to 3.75% on 18 Dec 2025; held on 30 Jul 2026. Next decision 17 Sep 2026.",
   "history": [
    "4.00% from 2025-08-07",
    "4.25% from 2025-05-08",
    "4.50% from 2025-02-06"
   ]
  },
  {
   "id": "sdlt_residential_bands",
   "name": "Stamp Duty Land Tax residential bands (England & NI)",
   "category": "tax",
   "value": "0% to \u00a3125k \u00b7 2% to \u00a3250k \u00b7 5% to \u00a3925k \u00b7 10% to \u00a31.5m \u00b7 12% above; first-time buyers 0% to \u00a3300k, 5% to \u00a3500k; +5% additional property; +2% non-resident",
   "unit": "rates by band",
   "valid_from": "2025-04-01",
   "valid_to": null,
   "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Post-April 2025 permanent bands. Scotland (LBTT) and Wales (LTT) differ.",
   "history": [
    "0% to \u00a3250,000 and FTB \u00a3425k/\u00a3625k from 2022-09-23 to 2025-03-31"
   ]
  },
  {
   "id": "national_living_wage",
   "name": "National Living Wage (21+)",
   "category": "wages",
   "value": "\u00a312.71",
   "unit": "per hour",
   "valid_from": "2026-04-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.gov.uk/national-minimum-wage-rates",
   "source_org": "gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Workers aged 21 and over; rates change every 1 April.",
   "history": [
    "\u00a312.21 from 2025-04-01",
    "\u00a311.44 from 2024-04-01"
   ]
  },
  {
   "id": "nmw_18_20",
   "name": "National Minimum Wage (18\u201320)",
   "category": "wages",
   "value": "\u00a310.85",
   "unit": "per hour",
   "valid_from": "2026-04-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.gov.uk/national-minimum-wage-rates",
   "source_org": "gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Government intends to converge this band with the NLW over time.",
   "history": [
    "\u00a310.00 from 2025-04-01",
    "\u00a38.60 from 2024-04-01"
   ]
  },
  {
   "id": "nmw_16_17",
   "name": "National Minimum Wage (16\u201317)",
   "category": "wages",
   "value": "\u00a38.00",
   "unit": "per hour",
   "valid_from": "2026-04-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.gov.uk/national-minimum-wage-rates",
   "source_org": "gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Workers under 18 above school leaving age.",
   "history": [
    "\u00a37.55 from 2025-04-01",
    "\u00a36.40 from 2024-04-01"
   ]
  },
  {
   "id": "apprentice_rate",
   "name": "Apprentice minimum wage rate",
   "category": "wages",
   "value": "\u00a38.00",
   "unit": "per hour",
   "valid_from": "2026-04-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.gov.uk/national-minimum-wage-rates",
   "source_org": "gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Apprentices under 19, or 19+ in first year; same as under-18 rate.",
   "history": [
    "\u00a37.55 from 2025-04-01",
    "\u00a36.40 from 2024-04-01"
   ]
  },
  {
   "id": "accommodation_offset",
   "name": "NMW accommodation offset",
   "category": "wages",
   "value": "\u00a311.10/day (\u00a377.70/week)",
   "unit": "per day",
   "valid_from": "2026-04-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.gov.uk/national-minimum-wage-accommodation",
   "source_org": "gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Maximum employer-provided accommodation can count toward NMW pay.",
   "history": [
    "\u00a310.66/day from 2025-04-01",
    "\u00a39.99/day from 2024-04-01"
   ]
  },
  {
   "id": "statutory_sick_pay_weekly",
   "name": "Statutory Sick Pay",
   "category": "benefits",
   "value": "\u00a3123.25",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Up to 28 weeks.",
   "history": [
    "\u00a3118.75 from 2025-04-06",
    "\u00a3116.75 from 2024-04-06"
   ]
  },
  {
   "id": "statutory_maternity_pay",
   "name": "Statutory Maternity Pay",
   "category": "benefits",
   "value": "First 6 weeks 90% of earnings; then lower of \u00a3194.32/week or 90% for 33 weeks",
   "unit": "per week",
   "valid_from": "2026-04-05",
   "valid_to": "2027-04-03",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Family-leave statutory rates change the first Sunday in April.",
   "history": [
    "\u00a3187.18 from 2025-04-06",
    "\u00a3184.03 from 2024-04-07"
   ]
  },
  {
   "id": "statutory_paternity_pay",
   "name": "Statutory Paternity Pay",
   "category": "benefits",
   "value": "\u00a3194.32/week (or 90% of earnings if lower)",
   "unit": "per week",
   "valid_from": "2026-04-05",
   "valid_to": "2027-04-03",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Up to 2 weeks; same standard rate as SMP.",
   "history": [
    "\u00a3187.18 from 2025-04-06"
   ]
  },
  {
   "id": "maternity_allowance",
   "name": "Maternity Allowance (standard rate)",
   "category": "benefits",
   "value": "\u00a3194.32/week (or 90% of earnings if lower)",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Up to 39 weeks, for self-employed or those not qualifying for SMP.",
   "history": [
    "\u00a3187.18 from 2025-04-07"
   ]
  },
  {
   "id": "child_benefit_rates",
   "name": "Child Benefit weekly rates",
   "category": "benefits",
   "value": "Eldest/only child \u00a327.05 \u00b7 Additional children \u00a317.90 each",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/child-benefit/what-youll-get",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "",
   "history": [
    "\u00a326.05 / \u00a317.25 from 2025-04-07",
    "\u00a325.60 / \u00a316.95 from 2024-04-08"
   ]
  },
  {
   "id": "hicbc_threshold",
   "name": "High Income Child Benefit Charge thresholds",
   "category": "benefits",
   "value": "Charge starts \u00a360,000 \u00b7 Full clawback \u00a380,000 (1% per \u00a3200 over)",
   "unit": "adjusted net income per year",
   "valid_from": "2024-04-06",
   "valid_to": null,
   "source_url": "https://www.gov.uk/child-benefit-tax-charge",
   "source_org": "HMRC / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Based on individual income, not household. Unchanged for 2026/27.",
   "history": [
    "\u00a350,000\u2013\u00a360,000 (1% per \u00a3100) until 2024-04-05"
   ]
  },
  {
   "id": "universal_credit_standard_allowances",
   "name": "Universal Credit standard allowances",
   "category": "benefits",
   "value": "Single u25 \u00a3338.58 \u00b7 Single 25+ \u00a3424.90 \u00b7 Couple u25 \u00a3528.34 \u00b7 Couple 25+ \u00a3666.97",
   "unit": "per month",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "6.2% rise (above inflation, Universal Credit Act 2025 guarantee).",
   "history": [
    "\u00a3316.98/\u00a3400.14/\u00a3497.55/\u00a3628.10 from 2025-04-07",
    "\u00a3311.68/\u00a3393.45/\u00a3489.23/\u00a3617.60 from 2024-04-08"
   ]
  },
  {
   "id": "uc_work_allowances",
   "name": "Universal Credit work allowances",
   "category": "benefits",
   "value": "\u00a3710/month (no housing costs) \u00b7 \u00a3427/month (with housing costs)",
   "unit": "per month",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/universal-credit/how-your-wages-affect-your-payments",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Only for claimants with children or limited capability for work.",
   "history": [
    "\u00a3684 / \u00a3411 from 2025-04-07",
    "\u00a3673 / \u00a3404 from 2024-04-08"
   ]
  },
  {
   "id": "uc_taper_rate",
   "name": "Universal Credit taper rate",
   "category": "benefits",
   "value": "55% (55p reduction per \u00a31 earned above work allowance)",
   "unit": "rate",
   "valid_from": "2021-11-24",
   "valid_to": null,
   "source_url": "https://www.gov.uk/universal-credit/how-your-wages-affect-your-payments",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Unchanged since reduced from 63% in November 2021.",
   "history": [
    "63% until 2021-11-23"
   ]
  },
  {
   "id": "benefit_cap",
   "name": "Benefit cap",
   "category": "benefits",
   "value": "London: \u00a325,323 (couple/with children) / \u00a316,967 (single) \u00b7 Outside: \u00a322,020 / \u00a314,753",
   "unit": "per year",
   "valid_from": "2023-04-10",
   "valid_to": null,
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Frozen \u2014 same levels confirmed for 2026/27.",
   "history": [
    "\u00a323,000/\u00a315,410/\u00a320,000/\u00a313,400 until April 2023"
   ]
  },
  {
   "id": "carers_allowance",
   "name": "Carer's Allowance",
   "category": "benefits",
   "value": "\u00a386.45/week \u00b7 earnings limit \u00a3204/week",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Earnings limit pegged to 16 hours at the National Living Wage.",
   "history": [
    "\u00a383.30 / \u00a3196 from 2025-04-07",
    "\u00a381.90 / \u00a3151 from 2024-04-08"
   ]
  },
  {
   "id": "pip_daily_living",
   "name": "PIP daily living component",
   "category": "benefits",
   "value": "Standard \u00a376.70 \u00b7 Enhanced \u00a3114.60",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "3.8% CPI uprating.",
   "history": [
    "\u00a373.90 / \u00a3110.40 from 2025-04-07"
   ]
  },
  {
   "id": "pip_mobility",
   "name": "PIP mobility component",
   "category": "benefits",
   "value": "Standard \u00a330.30 \u00b7 Enhanced \u00a380.00",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "",
   "history": [
    "\u00a329.20 / \u00a377.05 from 2025-04-07"
   ]
  },
  {
   "id": "attendance_allowance",
   "name": "Attendance Allowance",
   "category": "benefits",
   "value": "Lower \u00a376.70 \u00b7 Higher \u00a3114.60",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Mirrors PIP/DLA care rates.",
   "history": [
    "\u00a373.90 / \u00a3110.40 from 2025-04-07"
   ]
  },
  {
   "id": "esa_rates",
   "name": "ESA (main phase) rates",
   "category": "benefits",
   "value": "New-style PA 25+ \u00a395.55 \u00b7 Income-related PA 25+ \u00a397.75 \u00b7 Support component \u00a350.35 \u00b7 WRAG \u00a337.95",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Income-related uprated 6.2%; contributory 3.8% (DWP corrected figures Jan 2026).",
   "history": [
    "PA \u00a392.05, support \u00a348.50, WRAG \u00a336.55 from 2025-04-07"
   ]
  },
  {
   "id": "jsa_new_style",
   "name": "New Style JSA",
   "category": "benefits",
   "value": "25+ \u00a395.55 \u00b7 18\u201324 \u00a375.65",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Contribution-based; up to 182 days.",
   "history": [
    "\u00a392.05 / \u00a372.90 from 2025-04-07"
   ]
  },
  {
   "id": "pension_credit_minimum_guarantee",
   "name": "Pension Credit standard minimum guarantee",
   "category": "benefits",
   "value": "Single \u00a3238.00 \u00b7 Couple \u00a3363.25",
   "unit": "per week",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Uprated 4.8% with the triple-lock earnings figure.",
   "history": [
    "\u00a3227.10 / \u00a3346.60 from 2025-04-07"
   ]
  },
  {
   "id": "winter_fuel_payment",
   "name": "Winter Fuel Payment (winter 2026/27)",
   "category": "benefits",
   "value": "\u00a3200 per eligible household (\u00a3300 if born before 28 Sep 1946)",
   "unit": "one-off",
   "valid_from": "2026-09-21",
   "valid_to": "2027-03-31",
   "source_url": "https://www.gov.uk/winter-fuel-payment",
   "source_org": "DWP / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Qualifying week 21\u201327 Sep 2026; clawed back in full via tax if individual income exceeds \u00a335,000.",
   "history": [
    "Same structure winter 2025/26",
    "Restricted to Pension Credit recipients winter 2024/25"
   ]
  },
  {
   "id": "ofgem_price_cap_current",
   "name": "Ofgem energy price cap (Jul\u2013Sep 2026)",
   "category": "energy",
   "value": "\u00a31,862/year typical dual-fuel bill \u00b7 Elec 26.11p/kWh, SC 57.19p/day \u00b7 Gas 7.33p/kWh, SC 29.04p/day",
   "unit": "typical annual bill (GB average, direct debit)",
   "valid_from": "2026-07-01",
   "valid_to": "2026-09-30",
   "source_url": "https://www.ofgem.gov.uk/information-consumers/energy-advice-households/energy-price-cap-unit-rates-and-standing-charges",
   "source_org": "Ofgem",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Up 13% vs Apr\u2013Jun 2026. Varies by region and payment method. Next cap announced by 27 Aug 2026.",
   "history": [
    "\u00a31,641 from 2026-04-01",
    "\u00a31,758 from 2026-01-01",
    "\u00a31,755 from 2025-10-01"
   ]
  },
  {
   "id": "warm_home_discount",
   "name": "Warm Home Discount",
   "category": "energy",
   "value": "\u00a3150",
   "unit": "one-off electricity bill rebate",
   "valid_from": "2026-10-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.gov.uk/the-warm-home-discount-scheme",
   "source_org": "gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Winter 2026/27 scheme; automatic for most eligible households.",
   "history": [
    "\u00a3150 winter 2025/26 (eligibility expanded)",
    "\u00a3150 winter 2024/25"
   ]
  },
  {
   "id": "student_loan_plan1",
   "name": "Student loan Plan 1 threshold",
   "category": "student_loans",
   "value": "\u00a326,900 \u00b7 9% of income above",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
   "source_org": "gov.uk / SLC",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Rises to \u00a328,005 from 6 April 2027 (already announced).",
   "history": [
    "\u00a326,065 from 2025-04-06",
    "\u00a324,990 from 2024-04-06"
   ]
  },
  {
   "id": "student_loan_plan2",
   "name": "Student loan Plan 2 threshold",
   "category": "student_loans",
   "value": "\u00a329,385 \u00b7 9% of income above",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
   "source_org": "gov.uk / SLC",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "",
   "history": [
    "\u00a328,470 from 2025-04-06",
    "\u00a327,295 from 2024-04-06"
   ]
  },
  {
   "id": "student_loan_plan4",
   "name": "Student loan Plan 4 (Scotland) threshold",
   "category": "student_loans",
   "value": "\u00a333,795 \u00b7 9% of income above",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
   "source_org": "gov.uk / SLC",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "",
   "history": [
    "\u00a332,745 from 2025-04-06"
   ]
  },
  {
   "id": "student_loan_plan5",
   "name": "Student loan Plan 5 threshold",
   "category": "student_loans",
   "value": "\u00a325,000 \u00b7 9% of income above",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
   "source_org": "gov.uk / SLC",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "First Plan 5 repayments became due April 2026.",
   "history": [
    "\u00a325,000 (set for April 2026, unchanged)"
   ]
  },
  {
   "id": "student_loan_postgrad",
   "name": "Postgraduate loan threshold",
   "category": "student_loans",
   "value": "\u00a321,000 \u00b7 6% of income above",
   "unit": "per year",
   "valid_from": "2026-04-06",
   "valid_to": "2027-04-05",
   "source_url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
   "source_org": "gov.uk / SLC",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Frozen at \u00a321,000 since introduction.",
   "history": [
    "\u00a321,000 in 2025/26 and 2024/25"
   ]
  },
  {
   "id": "student_loan_interest_rates",
   "name": "Student loan interest rates",
   "category": "student_loans",
   "value": "Plans 1/4/5: 3.2% \u00b7 Plan 2: 3.2\u20136.2% by income \u00b7 Postgraduate: 6.2%",
   "unit": "rates (academic year)",
   "valid_from": "2025-09-01",
   "valid_to": "2026-08-31",
   "source_url": "https://www.gov.uk/government/news/student-loans-interest-rates-and-repayment-threshold-announcement--6",
   "source_org": "gov.uk / DfE",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "From 1 Sep 2026 rates move to RPI 4.1% basis \u2014 Plans 1/4/5 4.1%, Plan 2 up to 7.1%, PG 7.1%.",
   "history": [
    "Plans 1/4/5 4.3%, Plan 2 max 7.3%, PG 7.3% from 2024-09-01"
   ]
  },
  {
   "id": "tv_licence_fee",
   "name": "TV licence fee",
   "category": "other",
   "value": "\u00a3180.00 (colour) \u00b7 \u00a360.50 (black & white)",
   "unit": "per year",
   "valid_from": "2026-04-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.tvlicensing.co.uk/check-if-you-need-one/topics/tv-licence-types-and-costs-top2",
   "source_org": "TV Licensing (BBC)",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Uprated annually by CPI each 1 April.",
   "history": [
    "\u00a3174.50 from 2025-04-01",
    "\u00a3169.50 from 2024-04-01"
   ]
  },
  {
   "id": "ved_standard_rate",
   "name": "Vehicle tax (VED) standard rate",
   "category": "other",
   "value": "\u00a3200/year standard \u00b7 \u00a3440/year expensive-car supplement",
   "unit": "per year",
   "valid_from": "2026-04-01",
   "valid_to": "2027-03-31",
   "source_url": "https://www.gov.uk/vehicle-tax-rate-tables",
   "source_org": "DVLA / gov.uk",
   "confidence": "verified",
   "checked_at": "2026-08-11",
   "notes": "Cars registered after 1 Apr 2017, second payment onwards. Supplement threshold \u00a340,000 list price (\u00a350,000 for EVs from Apr 2026).",
   "history": [
    "\u00a3195 / \u00a3425 from 2025-04-01",
    "\u00a3190 / \u00a3410 from 2024-04-01"
   ]
  }
 ]
}