{"data":{"taxYear":"2026-27","personalAllowance":12570,"taperThreshold":100000,"incomeTaxBands":{"rUK":[{"name":"basic","upTo":37700,"rate":0.2},{"name":"higher","upTo":125140,"rate":0.4},{"name":"additional","upTo":null,"rate":0.45}],"scotland":[{"name":"starter","upTo":3967,"rate":0.19},{"name":"basic","upTo":16956,"rate":0.2},{"name":"intermediate","upTo":31092,"rate":0.21},{"name":"higher","upTo":62430,"rate":0.42},{"name":"advanced","upTo":125140,"rate":0.45},{"name":"top","upTo":null,"rate":0.48}]},"ni":{"primaryThreshold":12570,"upperEarningsLimit":50270,"mainRate":0.08,"upperRate":0.02},"studentLoans":{"plan1":{"threshold":26900,"rate":0.09},"plan2":{"threshold":29385,"rate":0.09},"plan4":{"threshold":33795,"rate":0.09},"plan5":{"threshold":25000,"rate":0.09},"postgrad":{"threshold":21000,"rate":0.06}},"hicbc":{"start":60000,"end":80000},"sources":["https://www.gov.uk/income-tax-rates","https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027","https://www.gov.uk/repaying-your-student-loan/what-you-pay","https://www.gov.uk/child-benefit-tax-charge","https://www.gov.scot/publications/scottish-income-tax-rates-and-bands/pages/2026-to-2027/"]},"meta":{"apiVersion":"v1","disclaimer":"Estimates based on published HMRC and Scottish Government rates. Not tax advice."}}