{
 "id": "pension_annual_allowance",
 "name": "Pension annual allowance",
 "category": "pensions",
 "value": "\u00a360,000 (MPAA \u00a310,000; taper to \u00a310,000 minimum from \u00a3260,000 adjusted income)",
 "unit": "per year",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-pension-schemes/pension-schemes-rates",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Unchanged since April 2023. Lifetime allowance abolished April 2024 (replaced by lump sum allowances).",
 "history": [
  "\u00a360,000 / \u00a310,000 from 2023-04-06",
  "\u00a340,000 / \u00a34,000 in 2022/23"
 ]
}