{
 "checked": "18th September 2026",
 "licence": "Free to reuse with attribution to allthecalcs.co.uk",
 "name": "All The Calcs UK statutory rates",
 "rates": {
  "blind_persons_allowance": {
   "from": "6th April 2026",
   "nations": "UK",
   "source": "https://www.gov.uk/blind-persons-allowance",
   "value": 3130.0
  },
  "holiday_accrual_pct_gb": {
   "from": "leave years beginning on or after 1st April 2024",
   "nations": "England, Scotland, Wales",
   "note": "Does NOT apply in Northern Ireland, which uses a 12-week reference period.",
   "source": "https://www.gov.uk/government/publications/simplifying-holiday-entitlement-and-holiday-pay-calculations/holiday-pay-and-entitlement-reforms-from-1-january-2024",
   "value": 12.07
  },
  "holiday_days_cap": {
   "from": "current",
   "nations": "UK",
   "source": "https://www.gov.uk/holiday-entitlement-rights",
   "value": 28
  },
  "holiday_reference_ni": {
   "from": "current",
   "nations": "Northern Ireland",
   "note": "52 weeks may be used where it produces no lower amount.",
   "source": "https://www.lra.org.uk/resources/information-note/holidays-and-holiday-pay-0",
   "value": "12 weeks"
  },
  "holiday_weeks": {
   "from": "current",
   "nations": "UK",
   "source": "https://www.gov.uk/holiday-entitlement-rights",
   "value": 5.6
  },
  "mileage_bicycle": {
   "from": "current",
   "nations": "UK",
   "source": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances",
   "value": 0.2
  },
  "mileage_car_after": {
   "from": "6th April 2026",
   "nations": "UK",
   "source": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances",
   "value": 0.25
  },
  "mileage_car_first": {
   "from": "6th April 2026",
   "nations": "UK",
   "note": "First 10,000 business miles. Was 45p from 2011 to 2026.",
   "source": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances",
   "value": 0.55
  },
  "mileage_motorcycle": {
   "from": "current",
   "nations": "UK",
   "source": "https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances",
   "value": 0.24
  },
  "ni_employee": {
   "from": "6th April 2026",
   "nations": "UK",
   "source": "https://www.gov.uk/national-insurance-rates-letters",
   "value": "0% to \u00a312,570; 8% to \u00a350,270; 2% above"
  },
  "notice_max_weeks": {
   "from": "current",
   "nations": "Great Britain",
   "source": "https://www.gov.uk/redundancy-your-rights/notice-periods",
   "value": 12
  },
  "pa_taper_from": {
   "from": "6th April 2026",
   "nations": "UK",
   "note": "Allowance falls by \u00a31 for every \u00a32 above this.",
   "source": "https://www.gov.uk/income-tax-rates",
   "value": 100000.0
  },
  "personal_allowance": {
   "from": "6th April 2026",
   "nations": "UK",
   "source": "https://www.gov.uk/income-tax-rates",
   "value": 12570.0
  },
  "redundancy_max_gb": {
   "from": "6th April 2026",
   "nations": "England, Scotland, Wales",
   "source": "https://www.gov.uk/redundancy-your-rights/redundancy-pay",
   "value": 22530.0
  },
  "redundancy_max_ni": {
   "from": "current",
   "nations": "Northern Ireland",
   "source": "https://www.nidirect.gov.uk/articles/redundancy-pay",
   "value": 23490.0
  },
  "redundancy_weekly_cap_gb": {
   "from": "6th April 2026",
   "nations": "England, Scotland, Wales",
   "source": "https://www.gov.uk/redundancy-your-rights/redundancy-pay",
   "value": 751.0
  },
  "redundancy_weekly_cap_ni": {
   "from": "current",
   "nations": "Northern Ireland",
   "source": "https://www.nidirect.gov.uk/articles/redundancy-pay",
   "value": 783.0
  },
  "redundancy_years_cap": {
   "from": "current",
   "nations": "UK",
   "source": "https://www.gov.uk/redundancy-your-rights/redundancy-pay",
   "value": 20
  },
  "smp_flat_weekly": {
   "from": "6th April 2026",
   "nations": "UK",
   "source": "https://www.gov.uk/maternity-pay-leave/pay",
   "value": 194.32
  },
  "smp_weeks": {
   "from": "current",
   "nations": "UK",
   "source": "https://www.gov.uk/maternity-pay-leave/pay",
   "value": 39
  },
  "ssp_max_weeks": {
   "from": "current",
   "nations": "UK",
   "source": "https://www.gov.uk/statutory-sick-pay",
   "value": 28
  },
  "ssp_weekly": {
   "from": "6th April 2026",
   "nations": "UK",
   "note": "Or 80% of normal weekly earnings, whichever is lower.",
   "source": "https://www.gov.uk/statutory-sick-pay/what-youll-get",
   "value": 123.25
  },
  "tax_bands_ruk": {
   "from": "6th April 2026",
   "nations": "England, Wales, Northern Ireland",
   "source": "https://www.gov.uk/income-tax-rates",
   "value": "20% to \u00a350,270; 40% to \u00a3125,140; 45% above"
  },
  "tax_bands_scotland": {
   "from": "6th April 2026",
   "nations": "Scotland",
   "source": "https://www.gov.uk/scottish-income-tax",
   "value": "19% starter; 20% basic; 21% intermediate; 42% higher; 45% advanced; 48% top"
  },
  "tax_year": {
   "from": "6th April 2026",
   "nations": "UK",
   "note": "The year these figures apply to.",
   "source": "https://www.gov.uk/income-tax-rates",
   "value": "2026 to 2027"
  },
  "vat_frs_first_year_discount": {
   "from": "current",
   "nations": "UK",
   "source": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay",
   "value": "1 percentage point"
  },
  "vat_frs_limited_cost": {
   "from": "current",
   "nations": "UK",
   "source": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay",
   "value": "16.5%"
  },
  "vat_reduced": {
   "from": "current",
   "nations": "UK",
   "source": "https://www.gov.uk/vat-rates",
   "value": "5%"
  },
  "vat_registration_threshold": {
   "from": "current",
   "nations": "UK",
   "source": "https://www.gov.uk/register-for-vat",
   "value": 90000.0
  },
  "vat_standard": {
   "from": "4th January 2011",
   "nations": "UK",
   "source": "https://www.gov.uk/vat-rates",
   "value": "20%"
  }
 },
 "source": "https://allthecalcs.co.uk/rates"
}
