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    "id": "employment.tax.personal_allowance",
    "name": "Personal Allowance",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP/year",
    "value_type": "money",
    "currency": "GBP",
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        "value": "£12,570.00",
        "value_minor": 1257000,
        "effective_from": "2021-04-06",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
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        "text": "The standard personal allowance: the amount of income an individual who meets the residence condition may receive in the tax year before income tax is charged (Income Tax Act 2007 s35(1)). Tapered away above the adjusted-net-income limit in s35(2)-(4).",
        "instrument": "Income Tax Act 2007 s35(1)"
      }
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    "applicability": {
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      "note": "An allowance for the tax year; PAYE gives effect to it through the tax code across the year's pay periods, and it is not pro-rated for a part year of employment.",
      "article": "Income Tax Act 2007 s35(1)"
    },
    "scope_note": "£12,570 for 2021-22 and every year since: Finance Act 2021 s5 disapplied the s57 indexation for 2022-23 to 2025-26 and later Finance Acts extended the freeze, so the Order that set this amount is still the instrument that states it. The dated invariant records the alignment with the Class 1 primary threshold's annual figure, a policy fact rather than a legal one.",
    "notes": "Named from source by the instrument finder: the F-note on s35(1) cites SI 2021/111 art 3(a) (\"Sum in s. 35(1) specified\"). The Order's drafting — \"the amount specified in section 35(1) … is replaced with £12,570\" — names no old amount, so the £12,500 that preceded it is not attested by any archived instrument and is deliberately not carried. The Order has effect for the tax year 2021-22 (art 3), which is the value's start.",
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