{
 "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"
 ]
}