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      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
      "Contains public sector information licensed under the Open Government Licence v3.0."
    ],
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  "figure": {
    "id": "employment.tax.pa_taper_rate",
    "name": "Personal Allowance: taper rate",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "ratio_of_excess",
    "value_type": "ratio",
    "currency": null,
    "cadence": null,
    "source_type": "act",
    "act_probe": {
      "verdict": "ACT-HOLDS",
      "provision": "section-35-2",
      "probed": "2026-09-14",
      "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/35/data.xml",
      "content_hash": "sha256:50ff3571e86a11785a243054775bf0731a06a01091e246f5ebe8ad3bfa8d4ca5",
      "tokens": [
        "the allowance under subsection (1) is reduced by one-half of the excess"
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      "resolved": {
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          "url": "https://www.legislation.gov.uk/ukpga/2009/10/section/4/data.xml",
          "provision": "section-4-4",
          "content_hash": "sha256:409eee80e7f4f33b00dcf12550351f1bb0b094b87cc14aa6130b10006cf73a26",
          "date": "2010-04-06"
        }
      },
      "expires": null
    },
    "values": [
      {
        "value": 0.5,
        "value_minor": null,
        "effective_from": "2010-04-06",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": null,
        "status": "corroborated",
        "sources": [
          {
            "role": "legislation",
            "citation": "Income Tax Act 2007, c. 3 s. 35(2) (\"For an individual whose adjusted net income exceeds £100,000, the allowance under subsection (1) is reduced by one-half of the excess\"), inserted by Finance Act 2009 s. 4(1) with effect for the tax year 2010-11 (s. 4(4))",
            "uri": "https://www.legislation.gov.uk/ukpga/2007/3/section/35",
            "retrieved": "2026-09-08T17:43:51Z",
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          {
            "role": "guidance",
            "citation": "https://www.gov.uk/api/content/income-tax-rates (\"Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000\")",
            "uri": "https://www.gov.uk/api/content/income-tax-rates",
            "retrieved": "2026-09-08T16:26:26Z",
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    ],
    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The proportion of the excess by which the personal allowance is withdrawn: for an individual whose adjusted net income exceeds the income limit, the allowance is reduced by one-half of the excess (Income Tax Act 2007 s.35(2)). The value is that fraction — 0.5 OF THE EXCESS, not 50% of the allowance and not a rate of tax — so 50 pence of allowance is lost for every £1 of income above the limit, which is the £1-for-every-£2 rule GOV.UK states in money.",
        "instrument": "Income Tax Act 2007 s.35(2)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "Assessed on the tax year's adjusted net income; PAYE reflects it through the tax code. The reduction runs until the allowance reaches nil and no further — s.35(2) reduces \"the allowance under subsection (1)\", so the withdrawal stops at zero — and s.35(3) rounds what remains UP to the nearest whole pound.",
      "article": "Income Tax Act 2007 s.35(2)-(4)"
    },
    "scope_note": "Unchanged since 6 April 2010, and the OTHER half of a pair: the income limit this fraction applies above is `employment.tax.pa_taper_threshold` (£100,000) and the allowance it withdraws is `employment.tax.personal_allowance`. The £125,140 at which the allowance reaches nil is arithmetic on all three and is not published as a figure of its own. Read the value as a multiplier on the EXCESS: a £110,000 income is £10,000 over the limit, so £5,000 of allowance goes. The effective marginal rate of 60% that commentators quote is the consequence of this fraction meeting the 40% band, not something any provision states.",
    "notes": "An act carry whose touching note carries no date of its own — \"with effect in accordance with s. 4(4) of the amending Act\" — and the same note that inserted s.35(2) whole, so this row and `employment.tax.pa_taper_threshold` resolve through one document and share a date. The date was read from FA 2009 s4(4) (\"The amendments made by subsections (1) and (2) have effect for the tax year 2010-11 and subsequent tax years\") and is recorded in the block as `resolved`; provenance by an Act, so the carry holds. effective_from IS that resolved date — 6 April 2010, read from the archived /ukpga/2009/10/section/4 the `resolved` entry pins. The value is a `ratio` because the statute states a FRACTION: 0.5 is one-half of the excess, and a `percentage` would publish a \"50%\" the section does not contain and invite the reader to apply it to the allowance. No form of 0.5 appears in the section either — `components()` returns None for a float as it does for a bare int — so the locator is a hand-authored LOCATORS phrase read from subsection (2) itself, and the GOV.UK sentence is registered in B_EVIDENCE so the nightly re-checks the B side. The B page states the rule in money (\"£1 for every £2\") and never the fraction: it corroborates the RULE, which is what this record holds.",
    "record_version": 3
  },
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    "sources": [
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        "role": "legislation",
        "citation": "Income Tax Act 2007, c. 3 s. 35(2) (\"For an individual whose adjusted net income exceeds £100,000, the allowance under subsection (1) is reduced by one-half of the excess\"), inserted by Finance Act 2009 s. 4(1) with effect for the tax year 2010-11 (s. 4(4))",
        "uri": "https://www.legislation.gov.uk/ukpga/2007/3/section/35",
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      {
        "role": "guidance",
        "citation": "https://www.gov.uk/api/content/income-tax-rates (\"Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000\")",
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