{
 "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"
 ]
}