{
 "id": "insurance_premium_tax",
 "name": "Insurance Premium Tax",
 "category": "tax",
 "value": "Standard 12% \u00b7 higher 20%",
 "unit": "of premium",
 "valid_from": "2017-06-01",
 "valid_to": null,
 "source_url": "https://www.gov.uk/tax-on-shopping/insurance-premium-tax",
 "source_org": "HMRC",
 "confidence": "verified",
 "checked_at": "2026-08-12",
 "notes": "Higher rate covers travel insurance and supplier-sold vehicle/appliance insurance.",
 "history": [
  "10% from 2016-10-01",
  "9.5% from 2015-11-01"
 ]
}