{
 "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"
 ]
}