{
 "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)"
 ]
}