{
 "id": "personal_savings_allowance",
 "name": "Personal Savings Allowance",
 "category": "savings",
 "value": "Basic rate \u00a31,000 \u00b7 Higher rate \u00a3500 \u00b7 Additional rate \u00a30",
 "unit": "per year",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/apply-tax-free-interest-on-savings",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Separate 0% starting rate for savings on up to \u00a35,000 for low earners. Unchanged since April 2016.",
 "history": [
  "Unchanged since 2016-04-06"
 ]
}