{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-147E",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-147E.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/147E",
  "kind": "regulation",
  "number": "147E",
  "heading": "Calculation of monthly levy allowance",
  "text": "(1) This regulation applies where the monthly levy allowance falls to be calculated by a person.\n(2) Subject to regulations 147F and 147G, the monthly levy allowance is an amount equal to—\nNPwhere—\nN is the levy allowance for the tax year, and\nP is twelve.\n(3) Subject to regulations 147F and 147G, the monthly cumulative levy allowance is an amount equal to the monthly levy allowance aggregated in accordance with the tax month within the tax year as shown in the table below.\nTable 1\nRelevant month in the tax year\nMonthly cumulative levy allowance\nMonth 1\n£1,250\nMonth 2\n£2,500\nMonth 3\n£3,750\nMonth 4\n£5,000\nMonth 5\n£6,250\nMonth 6\n£7,500\nMonth 7\n£8,750\nMonth 8\n£10,000\nMonth 9\n£11,250\nMonth 10\n£12,500\nMonth 11\n£13,750\nMonth 12\n£15,000",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/147E",
    "retrieved_at": "2026-11-15T03:31:11.450996+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}