{
 "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"
 ]
}