{
  "country": "UK", "year": "2026/27", "currency": "GBP",
  "notes": "Income tax: personal allowance £12,570 (frozen), taper £1 per £2 over £100,000; rUK bands 20/40/45; Scottish bands per Scottish Budget 2026-27 (gov.scot factsheet). Class 1 NI 8% PT–UEL, 2% above. Student loan thresholds 2026/27 (DfE/SLC): Plan 1 £26,900, Plan 2 £29,385, Plan 4 £33,795, Plan 5 £25,000, Postgraduate £21,000.",
  "pa": 12570, "paTaperStart": 100000,
  "bands": {
    "ruk": [[37700, 0.20], [125140, 0.40], [null, 0.45]],
    "scotland": [[3967, 0.19], [16956, 0.20], [31092, 0.21], [62430, 0.42], [112570, 0.45], [null, 0.48]]
  },
  "ni": {"pt": 12570, "uel": 50270, "main": 0.08, "upper": 0.02},
  "studentLoan": {
    "plan1": {"label": "Plan 1", "threshold": 26900, "rate": 0.09},
    "plan2": {"label": "Plan 2", "threshold": 29385, "rate": 0.09},
    "plan4": {"label": "Plan 4", "threshold": 33795, "rate": 0.09},
    "plan5": {"label": "Plan 5", "threshold": 25000, "rate": 0.09},
    "pgl": {"label": "Postgraduate", "threshold": 21000, "rate": 0.06}
  },
  "pension": {"qeLower": 6240, "qeUpper": 50270, "autoEnrolPct": 5}
}