{
  "meta": {
    "taxYear": "2024/25",
    "effectiveFrom": "2024-04-06",
    "effectiveTo": "2025-04-05",
    "reviewedOn": "2026-08-30",
    "primarySource": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2024-to-2025",
    "source": "https://truetakehome.co.uk",
    "repository": "https://github.com/HadiDevLabx/uk-tax-rates",
    "license": "CC BY 4.0 — free to use commercially with attribution.",
    "attribution": "Data: True Take-Home (https://truetakehome.co.uk)",
    "note": "incomeTax, nationalInsurance and studentLoans are the figures for this tax year. The remaining blocks are current values and are not year-versioned yet; check `reviewedOn` before relying on them for a historical calculation."
  },
  "incomeTax": {
    "personalAllowance": 12570,
    "paTaperStart": 100000,
    "paTaperRate": 0.5,
    "bands": {
      "england": [
        {
          "label": "Basic rate",
          "upTo": 37700,
          "rate": 0.2
        },
        {
          "label": "Higher rate",
          "upTo": 125140,
          "rate": 0.4
        },
        {
          "label": "Additional rate",
          "upTo": null,
          "rate": 0.45
        }
      ],
      "wales": [
        {
          "label": "Basic rate",
          "upTo": 37700,
          "rate": 0.2
        },
        {
          "label": "Higher rate",
          "upTo": 125140,
          "rate": 0.4
        },
        {
          "label": "Additional rate",
          "upTo": null,
          "rate": 0.45
        }
      ],
      "scotland": [
        {
          "label": "Starter rate",
          "upTo": 2306,
          "rate": 0.19
        },
        {
          "label": "Basic rate",
          "upTo": 13991,
          "rate": 0.2
        },
        {
          "label": "Intermediate rate",
          "upTo": 31092,
          "rate": 0.21
        },
        {
          "label": "Higher rate",
          "upTo": 62430,
          "rate": 0.42
        },
        {
          "label": "Advanced rate",
          "upTo": 125140,
          "rate": 0.45
        },
        {
          "label": "Top rate",
          "upTo": null,
          "rate": 0.48
        }
      ]
    },
    "standardTaxCode": "1257L",
    "blindPersonsAllowance": 3070
  },
  "nationalInsurance": {
    "employee": {
      "primaryThreshold": 12570,
      "upperEarningsLimit": 50270,
      "mainRate": 0.08,
      "upperRate": 0.02,
      "reducedRate": 0.0185,
      "sourceUrl": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2024-to-2025"
    },
    "employer": {
      "niRate": 0.15,
      "secondaryThresholdAnnual": 5000,
      "secondaryThresholdWeekly": 96,
      "apprenticeshipLevy": 0.005,
      "sourceUrl": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
      "reviewedOn": "2026-08-28"
    }
  },
  "studentLoans": [
    {
      "key": "plan1",
      "label": "Plan 1",
      "threshold": 24990,
      "rate": 0.09
    },
    {
      "key": "plan2",
      "label": "Plan 2",
      "threshold": 27295,
      "rate": 0.09
    },
    {
      "key": "plan4",
      "label": "Plan 4 (Scotland)",
      "threshold": 31395,
      "rate": 0.09,
      "note": "For students who took out loans through the Student Awards Agency Scotland."
    },
    {
      "key": "postgrad",
      "label": "Postgraduate Loan",
      "threshold": 21000,
      "rate": 0.06
    }
  ],
  "dividends": {
    "allowance": 500,
    "basicRate": 0.1075,
    "higherRate": 0.3575,
    "additionalRate": 0.3935,
    "sourceUrl": "https://www.gov.uk/tax-on-dividends",
    "reviewedOn": "2026-08-28"
  },
  "selfEmployed": {
    "class4LowerRate": 0.06,
    "class4UpperRate": 0.02,
    "class4Lower": 12570,
    "class4Upper": 50270,
    "class2Voluntary": 3.65,
    "class2TreatedPaidFrom": 7105,
    "tradingAllowance": 1000,
    "sourceUrl": "https://www.gov.uk/self-employed-national-insurance-rates",
    "reviewedOn": "2026-08-28"
  },
  "redundancy": {
    "weeklyCap": 751,
    "maxStatutory": 22530,
    "serviceCapYears": 20,
    "taxFree": 30000,
    "sourceUrl": "https://www.gov.uk/redundancy-your-rights/redundancy-pay",
    "reviewedOn": "2026-08-28"
  },
  "statutoryPayments": {
    "maternity": {
      "fullRateWeeks": 6,
      "flatRateWeeks": 33,
      "weeklyRate": 194.32,
      "sourceUrl": "https://www.gov.uk/maternity-pay-leave/pay",
      "reviewedOn": "2026-08-28"
    },
    "sickPay": {
      "weeklyRate": 123.25,
      "earningsCap": 0.8,
      "maxWeeks": 28,
      "sourceUrl": "https://www.gov.uk/statutory-sick-pay",
      "reviewedOn": "2026-08-30"
    }
  },
  "taxFreeChildcare": {
    "topUpRate": 0.25,
    "annualCap": 2000,
    "annualCapDisabled": 4000,
    "aniLimit": 100000,
    "sourceUrl": "https://www.gov.uk/tax-free-childcare",
    "reviewedOn": "2026-08-28"
  },
  "marriageAllowance": {
    "transfer": 1260,
    "maxSaving": 252,
    "sourceUrl": "https://www.gov.uk/marriage-allowance",
    "reviewedOn": "2026-08-28"
  },
  "childBenefit": {
    "eldestWeekly": 27.05,
    "additionalWeekly": 17.9,
    "hicbcStart": 60000,
    "hicbcEnd": 80000,
    "sourceUrl": "https://www.gov.uk/child-benefit-rates",
    "reviewedOn": "2026-08-28"
  },
  "companyCarBik": {
    "zeroEmission": 0.04,
    "maxRate": 0.37,
    "hybridBands": [
      {
        "label": "Electric range 130+ miles",
        "rate": 0.04
      },
      {
        "label": "Electric range 70–129 miles",
        "rate": 0.07
      },
      {
        "label": "Electric range 40–69 miles",
        "rate": 0.1
      },
      {
        "label": "Electric range 30–39 miles",
        "rate": 0.14
      },
      {
        "label": "Electric range under 30 miles",
        "rate": 0.16
      }
    ],
    "sourceUrl": "https://www.gov.uk/guidance/company-car-benefit-the-appropriate-percentage-480-appendix-2",
    "reviewedOn": "2026-08-28"
  }
}