{
 "id": "income_tax_personal_allowance",
 "name": "Income Tax Personal Allowance",
 "category": "tax",
 "value": "\u00a312,570",
 "unit": "per year",
 "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": "Tapered \u00a31 per \u00a32 of adjusted net income over \u00a3100,000 (nil at \u00a3125,140). Frozen since April 2021; freeze extended to April 2031 at Autumn Budget 2025.",
 "history": [
  "\u00a312,570 from 2021-04-06 (unchanged since)",
  "\u00a312,500 from 2019-04-06"
 ]
}