{
    "meta": {
        "version": 1,
        "last_updated": "2026-04-06"
    },
    "years": [
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            "id": "2024/25",
            "description": "Current (24/25)",
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            "corporation_tax_rate": 0.25,
            "corporation_tax_small_profit_rate": 0.19,
            "corporation_tax_lower_limit": 50000,
            "corporation_tax_upper_limit": 250000,
            "corporation_tax_marginal_relief_fraction": 0.015,
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            "dividend_additional_rate": 0.3935,
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            "student_loan_rate": 0.09,
            "student_loan_postgrad_rate": 0.06,
            "pension_annual_allowance": 60000
        },
        {
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            "corporation_tax_rate": 0.25,
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        {
            "id": "2026/27",
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            "corporation_tax_rate": 0.25,
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            "pension_annual_allowance": 60000
        }
    ]
}