[
 {
  "region": "rest-of-uk",
  "band": 1,
  "name": "basic",
  "basisPoints": 2000,
  "upTo": 37700,
  "basicRate": true,
  "validFrom": "2023-04-06",
  "validTo": "2024-04-05",
  "note": "2023-24 basic rate, taxable pay (after allowance) up to 37700"
 },
 {
  "region": "rest-of-uk",
  "band": 2,
  "name": "higher",
  "basisPoints": 4000,
  "upTo": 125140,
  "basicRate": false,
  "validFrom": "2023-04-06",
  "validTo": "2024-04-05",
  "note": "2023-24 higher rate, taxable pay (after allowance) up to 125140"
 },
 {
  "region": "rest-of-uk",
  "band": 3,
  "name": "additional",
  "basisPoints": 4500,
  "upTo": null,
  "basicRate": false,
  "validFrom": "2023-04-06",
  "validTo": "2024-04-05",
  "note": "2023-24 additional rate, taxable pay (after allowance) above the band below"
 },
 {
  "region": "scotland",
  "band": 1,
  "name": "starter",
  "basisPoints": 1900,
  "upTo": 2162,
  "basicRate": false,
  "validFrom": "2023-04-06",
  "validTo": "2024-04-05",
  "note": "2023-24 starter rate, taxable pay (after allowance) up to 2162"
 },
 {
  "region": "scotland",
  "band": 2,
  "name": "basic",
  "basisPoints": 2000,
  "upTo": 13118,
  "basicRate": true,
  "validFrom": "2023-04-06",
  "validTo": "2024-04-05",
  "note": "2023-24 basic rate, taxable pay (after allowance) up to 13118"
 },
 {
  "region": "scotland",
  "band": 3,
  "name": "intermediate",
  "basisPoints": 2100,
  "upTo": 31092,
  "basicRate": false,
  "validFrom": "2023-04-06",
  "validTo": "2024-04-05",
  "note": "2023-24 intermediate rate, taxable pay (after allowance) up to 31092"
 },
 {
  "region": "scotland",
  "band": 4,
  "name": "higher",
  "basisPoints": 4200,
  "upTo": 125140,
  "basicRate": false,
  "validFrom": "2023-04-06",
  "validTo": "2024-04-05",
  "note": "2023-24 higher rate, taxable pay (after allowance) up to 125140"
 },
 {
  "region": "scotland",
  "band": 5,
  "name": "top",
  "basisPoints": 4700,
  "upTo": null,
  "basicRate": false,
  "validFrom": "2023-04-06",
  "validTo": "2024-04-05",
  "note": "2023-24 top rate, taxable pay (after allowance) above the band below"
 },
 {
  "region": "wales",
  "band": 1,
  "name": "basic",
  "basisPoints": 2000,
  "upTo": 37700,
  "basicRate": true,
  "validFrom": "2023-04-06",
  "validTo": "2024-04-05",
  "note": "2023-24 basic rate, taxable pay (after allowance) up to 37700"
 },
 {
  "region": "wales",
  "band": 2,
  "name": "higher",
  "basisPoints": 4000,
  "upTo": 125140,
  "basicRate": false,
  "validFrom": "2023-04-06",
  "validTo": "2024-04-05",
  "note": "2023-24 higher rate, taxable pay (after allowance) up to 125140"
 },
 {
  "region": "wales",
  "band": 3,
  "name": "additional",
  "basisPoints": 4500,
  "upTo": null,
  "basicRate": false,
  "validFrom": "2023-04-06",
  "validTo": "2024-04-05",
  "note": "2023-24 additional rate, taxable pay (after allowance) above the band below"
 },
 {
  "region": "rest-of-uk",
  "band": 1,
  "name": "basic",
  "basisPoints": 2000,
  "upTo": 37700,
  "basicRate": true,
  "validFrom": "2024-04-06",
  "validTo": "2025-04-05",
  "note": "2024-25 basic rate, taxable pay (after allowance) up to 37700"
 },
 {
  "region": "rest-of-uk",
  "band": 2,
  "name": "higher",
  "basisPoints": 4000,
  "upTo": 125140,
  "basicRate": false,
  "validFrom": "2024-04-06",
  "validTo": "2025-04-05",
  "note": "2024-25 higher rate, taxable pay (after allowance) up to 125140"
 },
 {
  "region": "rest-of-uk",
  "band": 3,
  "name": "additional",
  "basisPoints": 4500,
  "upTo": null,
  "basicRate": false,
  "validFrom": "2024-04-06",
  "validTo": "2025-04-05",
  "note": "2024-25 additional rate, taxable pay (after allowance) above the band below"
 },
 {
  "region": "scotland",
  "band": 1,
  "name": "starter",
  "basisPoints": 1900,
  "upTo": 2306,
  "basicRate": false,
  "validFrom": "2024-04-06",
  "validTo": "2025-04-05",
  "note": "2024-25 starter rate, taxable pay (after allowance) up to 2306"
 },
 {
  "region": "scotland",
  "band": 2,
  "name": "basic",
  "basisPoints": 2000,
  "upTo": 13991,
  "basicRate": true,
  "validFrom": "2024-04-06",
  "validTo": "2025-04-05",
  "note": "2024-25 basic rate, taxable pay (after allowance) up to 13991"
 },
 {
  "region": "scotland",
  "band": 3,
  "name": "intermediate",
  "basisPoints": 2100,
  "upTo": 31092,
  "basicRate": false,
  "validFrom": "2024-04-06",
  "validTo": "2025-04-05",
  "note": "2024-25 intermediate rate, taxable pay (after allowance) up to 31092"
 },
 {
  "region": "scotland",
  "band": 4,
  "name": "higher",
  "basisPoints": 4200,
  "upTo": 62430,
  "basicRate": false,
  "validFrom": "2024-04-06",
  "validTo": "2025-04-05",
  "note": "2024-25 higher rate, taxable pay (after allowance) up to 62430"
 },
 {
  "region": "scotland",
  "band": 5,
  "name": "advanced",
  "basisPoints": 4500,
  "upTo": 125140,
  "basicRate": false,
  "validFrom": "2024-04-06",
  "validTo": "2025-04-05",
  "note": "2024-25 advanced rate, taxable pay (after allowance) up to 125140"
 },
 {
  "region": "scotland",
  "band": 6,
  "name": "top",
  "basisPoints": 4800,
  "upTo": null,
  "basicRate": false,
  "validFrom": "2024-04-06",
  "validTo": "2025-04-05",
  "note": "2024-25 top rate, taxable pay (after allowance) above the band below"
 },
 {
  "region": "wales",
  "band": 1,
  "name": "basic",
  "basisPoints": 2000,
  "upTo": 37700,
  "basicRate": true,
  "validFrom": "2024-04-06",
  "validTo": "2025-04-05",
  "note": "2024-25 basic rate, taxable pay (after allowance) up to 37700"
 },
 {
  "region": "wales",
  "band": 2,
  "name": "higher",
  "basisPoints": 4000,
  "upTo": 125140,
  "basicRate": false,
  "validFrom": "2024-04-06",
  "validTo": "2025-04-05",
  "note": "2024-25 higher rate, taxable pay (after allowance) up to 125140"
 },
 {
  "region": "wales",
  "band": 3,
  "name": "additional",
  "basisPoints": 4500,
  "upTo": null,
  "basicRate": false,
  "validFrom": "2024-04-06",
  "validTo": "2025-04-05",
  "note": "2024-25 additional rate, taxable pay (after allowance) above the band below"
 },
 {
  "region": "rest-of-uk",
  "band": 1,
  "name": "basic",
  "basisPoints": 2000,
  "upTo": 37700,
  "basicRate": true,
  "validFrom": "2025-04-06",
  "validTo": "2026-04-05",
  "note": "2025-26 basic rate, taxable pay (after allowance) up to 37700"
 },
 {
  "region": "rest-of-uk",
  "band": 2,
  "name": "higher",
  "basisPoints": 4000,
  "upTo": 125140,
  "basicRate": false,
  "validFrom": "2025-04-06",
  "validTo": "2026-04-05",
  "note": "2025-26 higher rate, taxable pay (after allowance) up to 125140"
 },
 {
  "region": "rest-of-uk",
  "band": 3,
  "name": "additional",
  "basisPoints": 4500,
  "upTo": null,
  "basicRate": false,
  "validFrom": "2025-04-06",
  "validTo": "2026-04-05",
  "note": "2025-26 additional rate, taxable pay (after allowance) above the band below"
 },
 {
  "region": "scotland",
  "band": 1,
  "name": "starter",
  "basisPoints": 1900,
  "upTo": 2827,
  "basicRate": false,
  "validFrom": "2025-04-06",
  "validTo": "2026-04-05",
  "note": "2025-26 starter rate, taxable pay (after allowance) up to 2827"
 },
 {
  "region": "scotland",
  "band": 2,
  "name": "basic",
  "basisPoints": 2000,
  "upTo": 14921,
  "basicRate": true,
  "validFrom": "2025-04-06",
  "validTo": "2026-04-05",
  "note": "2025-26 basic rate, taxable pay (after allowance) up to 14921"
 },
 {
  "region": "scotland",
  "band": 3,
  "name": "intermediate",
  "basisPoints": 2100,
  "upTo": 31092,
  "basicRate": false,
  "validFrom": "2025-04-06",
  "validTo": "2026-04-05",
  "note": "2025-26 intermediate rate, taxable pay (after allowance) up to 31092"
 },
 {
  "region": "scotland",
  "band": 4,
  "name": "higher",
  "basisPoints": 4200,
  "upTo": 62430,
  "basicRate": false,
  "validFrom": "2025-04-06",
  "validTo": "2026-04-05",
  "note": "2025-26 higher rate, taxable pay (after allowance) up to 62430"
 },
 {
  "region": "scotland",
  "band": 5,
  "name": "advanced",
  "basisPoints": 4500,
  "upTo": 125140,
  "basicRate": false,
  "validFrom": "2025-04-06",
  "validTo": "2026-04-05",
  "note": "2025-26 advanced rate, taxable pay (after allowance) up to 125140"
 },
 {
  "region": "scotland",
  "band": 6,
  "name": "top",
  "basisPoints": 4800,
  "upTo": null,
  "basicRate": false,
  "validFrom": "2025-04-06",
  "validTo": "2026-04-05",
  "note": "2025-26 top rate, taxable pay (after allowance) above the band below"
 },
 {
  "region": "wales",
  "band": 1,
  "name": "basic",
  "basisPoints": 2000,
  "upTo": 37700,
  "basicRate": true,
  "validFrom": "2025-04-06",
  "validTo": "2026-04-05",
  "note": "2025-26 basic rate, taxable pay (after allowance) up to 37700"
 },
 {
  "region": "wales",
  "band": 2,
  "name": "higher",
  "basisPoints": 4000,
  "upTo": 125140,
  "basicRate": false,
  "validFrom": "2025-04-06",
  "validTo": "2026-04-05",
  "note": "2025-26 higher rate, taxable pay (after allowance) up to 125140"
 },
 {
  "region": "wales",
  "band": 3,
  "name": "additional",
  "basisPoints": 4500,
  "upTo": null,
  "basicRate": false,
  "validFrom": "2025-04-06",
  "validTo": "2026-04-05",
  "note": "2025-26 additional rate, taxable pay (after allowance) above the band below"
 },
 {
  "region": "rest-of-uk",
  "band": 1,
  "name": "basic",
  "basisPoints": 2000,
  "upTo": 37700,
  "basicRate": true,
  "validFrom": "2026-04-06",
  "validTo": null,
  "note": "2026-27 basic rate, taxable pay (after allowance) up to 37700"
 },
 {
  "region": "rest-of-uk",
  "band": 2,
  "name": "higher",
  "basisPoints": 4000,
  "upTo": 125140,
  "basicRate": false,
  "validFrom": "2026-04-06",
  "validTo": null,
  "note": "2026-27 higher rate, taxable pay (after allowance) up to 125140"
 },
 {
  "region": "rest-of-uk",
  "band": 3,
  "name": "additional",
  "basisPoints": 4500,
  "upTo": null,
  "basicRate": false,
  "validFrom": "2026-04-06",
  "validTo": null,
  "note": "2026-27 additional rate, taxable pay (after allowance) above the band below"
 },
 {
  "region": "scotland",
  "band": 1,
  "name": "starter",
  "basisPoints": 1900,
  "upTo": 3967,
  "basicRate": false,
  "validFrom": "2026-04-06",
  "validTo": null,
  "note": "2026-27 starter rate, taxable pay (after allowance) up to 3967"
 },
 {
  "region": "scotland",
  "band": 2,
  "name": "basic",
  "basisPoints": 2000,
  "upTo": 16956,
  "basicRate": true,
  "validFrom": "2026-04-06",
  "validTo": null,
  "note": "2026-27 basic rate, taxable pay (after allowance) up to 16956"
 },
 {
  "region": "scotland",
  "band": 3,
  "name": "intermediate",
  "basisPoints": 2100,
  "upTo": 31092,
  "basicRate": false,
  "validFrom": "2026-04-06",
  "validTo": null,
  "note": "2026-27 intermediate rate, taxable pay (after allowance) up to 31092"
 },
 {
  "region": "scotland",
  "band": 4,
  "name": "higher",
  "basisPoints": 4200,
  "upTo": 62430,
  "basicRate": false,
  "validFrom": "2026-04-06",
  "validTo": null,
  "note": "2026-27 higher rate, taxable pay (after allowance) up to 62430"
 },
 {
  "region": "scotland",
  "band": 5,
  "name": "advanced",
  "basisPoints": 4500,
  "upTo": 125140,
  "basicRate": false,
  "validFrom": "2026-04-06",
  "validTo": null,
  "note": "2026-27 advanced rate, taxable pay (after allowance) up to 125140"
 },
 {
  "region": "scotland",
  "band": 6,
  "name": "top",
  "basisPoints": 4800,
  "upTo": null,
  "basicRate": false,
  "validFrom": "2026-04-06",
  "validTo": null,
  "note": "2026-27 top rate, taxable pay (after allowance) above the band below"
 },
 {
  "region": "wales",
  "band": 1,
  "name": "basic",
  "basisPoints": 2000,
  "upTo": 37700,
  "basicRate": true,
  "validFrom": "2026-04-06",
  "validTo": null,
  "note": "2026-27 basic rate, taxable pay (after allowance) up to 37700"
 },
 {
  "region": "wales",
  "band": 2,
  "name": "higher",
  "basisPoints": 4000,
  "upTo": 125140,
  "basicRate": false,
  "validFrom": "2026-04-06",
  "validTo": null,
  "note": "2026-27 higher rate, taxable pay (after allowance) up to 125140"
 },
 {
  "region": "wales",
  "band": 3,
  "name": "additional",
  "basisPoints": 4500,
  "upTo": null,
  "basicRate": false,
  "validFrom": "2026-04-06",
  "validTo": null,
  "note": "2026-27 additional rate, taxable pay (after allowance) above the band below"
 }
]