{
 "protocol": "verified-facts/0.2",
 "key": "uk/income-tax/personal-allowance-taper",
 "label": "Personal Allowance taper",
 "value": "reduced £1 per £2 of adjusted net income above £100,000; nil at £125,140",
 "unit": "rule",
 "period": "2026-27",
 "effectiveFrom": "2026-04-06",
 "effectiveTo": null,
 "source": "https://www.gov.uk/income-tax-rates",
 "quote": "Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000. This means your allowance is zero if your income is £125,140 or above.",
 "verifiedDate": "2026-10-04",
 "nextScheduledRefresh": "2027-04-06",
 "status": "fresh",
 "ageDays": 9,
 "maxAgeDays": null,
 "previous": {
  "value": "reduced £1 per £2 of adjusted net income above £100,000; nil at £125,140",
  "period": "2025-26",
  "effectiveFrom": "2025-04-06",
  "source": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past"
 },
 "scope": "England, Wales and Northern Ireland. Scottish rates and bands differ — see https://www.gov.uk/scottish-income-tax",
 "hash": "sha256:71307b3361d5c82f5be54675f524d39629829eeb2d78db43f0dfbb11c3ffe91b",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..2U40bB3xiOX4FEwJSw3zeVtZDmZDXzHB0v5BdodU2Mb18lZLSZd2c3esv5H2iAKQ-mJhz9D7jgSh_3GqNHbjDw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/uk/income-tax/personal-allowance-taper",
  "text": "databutler.dev, verified 2026-10-04 against https://www.gov.uk/income-tax-rates"
 }
}