databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Personal Allowance taper

reduced £1 per £2 of adjusted net income above £100,000; nil at £125,140 rule

2026-27, from 2026-04-06 · verified 2026-10-04 against the official source · next expected change 2027-04-06

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.

key: uk/income-tax/personal-allowance-taper
value: reduced £1 per £2 of adjusted net income above £100,000; nil at £125,140 rule
period: 2026-27
effective: 2026-04-06 to date
source: https://www.gov.uk/income-tax-rates
verified: 2026-10-04 — fresh (33 days ago; next check by 2027-04-06)
next expected change: 2027-04-06 (annual: a fixed day each year)
source checked: 2026-11-02 (the newest day the automated check fetched the source page)
previous: reduced £1 per £2 of adjusted net income above £100,000; nil at £125,140 rule (2025-26) from 2025-04-06
scope: England, Wales and Northern Ireland. Scottish rates and bands differ — see https://www.gov.uk/scottish-income-tax
hash: sha256:71307b3361d5c82f5be54675f524d39629829eeb2d78db43f0dfbb11c3ffe91b
signature: EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/uk/income-tax/personal-allowance-taper?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/uk/income-tax/personal-allowance-taper

{
  "protocol": "verified-facts/0.3",
  "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",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-04-06",
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 33,
  "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/facts/uk/income-tax/personal-allowance-taper",
    "text": "databutler.dev, verified 2026-10-04 against https://www.gov.uk/income-tax-rates"
  }
}