UK England & Wales Extension

{
  "$schema": "https://openinherit.org/v1/dialect.json",
  "$id": "https://openinherit.org/v1/extensions/uk-england-wales.json",
  "title": "UK England & Wales Extension",
  "description": "IHT thresholds, intestacy rules, IFPA 1975 eligibility, and legislative changes for England & Wales estates. Temporal-rule wrapping on key values.",
  "type": "object",
  "properties": {
    "intestacyStatutoryLegacy": {
      "$ref": "../../common/temporal-rule.json",
      "$comment": "Statutory legacy amount under Administration of Estates Act 1925. As of 2023: £322,000."
    },
    "nilRateBand": {
      "$ref": "../../common/temporal-rule.json",
      "$comment": "IHT nil-rate band. Frozen at £325,000 since 2009."
    },
    "residenceNilRateBand": {
      "$ref": "../../common/temporal-rule.json",
      "$comment": "RNRB (main residence). Currently £175,000."
    },
    "transferableNilRateBand": {
      "type": "boolean",
      "$comment": "Whether the unused NRB of a predeceased spouse is available for transfer."
    },
    "transferableNilRateBandPercentage": {
      "type": "number",
      "minimum": 0,
      "maximum": 100,
      "$comment": "Percentage of the predeceased spouse's NRB available for transfer."
    },
    "inheritanceTaxRate": {
      "$ref": "../../common/temporal-rule.json",
      "$comment": "Main IHT rate. Currently 40%."
    },
    "cohabitantRights": {
      "type": "object",
      "properties": {
        "applicable": { "type": "boolean" },
        "statute": { "type": "string" },
        "notes": { "type": "string" }
      },
      "additionalProperties": false
    },
    "ifpa1975Eligible": {
      "type": "array",
      "items": {
        "type": "object",
        "properties": {
          "personId": { "type": "string", "format": "uuid" },
          "category": {
            "type": "string",
            "enum": [
              "spouse", "former_spouse", "child", "child_of_family",
              "maintained_person", "cohabitant"
            ]
          },
          "notes": { "type": "string" }
        },
        "required": ["personId", "category"],
        "additionalProperties": false
      },
      "$comment": "Persons eligible to claim under Inheritance (Provision for Family and Dependants) Act 1975."
    },
    "legislativeChanges": {
      "type": "array",
      "items": {
        "type": "object",
        "properties": {
          "description": { "type": "string" },
          "status": {
            "type": "string",
            "enum": ["enacted", "royal_assent", "bill_stage", "consultation", "announced"]
          },
          "effectiveDate": { "type": "string", "format": "date" },
          "notes": { "type": "string" }
        },
        "required": ["description", "status"],
        "additionalProperties": false
      }
    }
  },
  "minProperties": 1,
  "patternProperties": {
    "^x-inherit-": {}
  },
  "unevaluatedProperties": false
}