[ { "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" } ]