[
{
"taxYear": "2020/21",
"annualExemptAmount": 1230000,
"basicRateBand": 3750000,
"validFrom": "2020-04-06",
"validTo": "2021-04-05",
"note": "AEA £12,300 (SI 2020/333); basic rate limit £37,500"
},
{
"taxYear": "2021/22",
"annualExemptAmount": 1230000,
"basicRateBand": 3770000,
"validFrom": "2021-04-06",
"validTo": "2022-04-05",
"note": "AEA £12,300; basic rate limit £37,700"
},
{
"taxYear": "2022/23",
"annualExemptAmount": 1230000,
"basicRateBand": 3770000,
"validFrom": "2022-04-06",
"validTo": "2023-04-05",
"note": "AEA £12,300; basic rate limit £37,700"
},
{
"taxYear": "2023/24",
"annualExemptAmount": 600000,
"basicRateBand": 3770000,
"validFrom": "2023-04-06",
"validTo": "2024-04-05",
"note": "AEA cut to £6,000; basic rate limit £37,700"
},
{
"taxYear": "2024/25",
"annualExemptAmount": 300000,
"basicRateBand": 3770000,
"validFrom": "2024-04-06",
"validTo": "2025-04-05",
"note": "AEA cut to £3,000; basic rate limit £37,700"
},
{
"taxYear": "2025/26",
"annualExemptAmount": 300000,
"basicRateBand": 3770000,
"validFrom": "2025-04-06",
"validTo": "2026-04-05",
"note": "AEA £3,000; basic rate limit £37,700"
},
{
"taxYear": "2026/27",
"annualExemptAmount": 300000,
"basicRateBand": 3770000,
"validFrom": "2026-04-06",
"validTo": "2027-04-05",
"note": "AEA £3,000; basic rate limit £37,700"
}
]