{
  "table": "loan-amortization-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.1",
  "title": "Loan amortisation: usury ceilings (France), tax-year grouping and the statement right (United Kingdom)",
  "doc": "Rule table read by the loan-amortization-calculator handlers (ctx.data['loan-amortization-calculator-rules']). The amortisation arithmetic itself is pure maths and reads nothing here. What this table gives: France, the usury ceilings in force for the quarter (Code de la consommation, art. L314-6: a loan whose TAEG exceeds, when it is granted, the ceiling of its category is usurious; equal is allowed), by category, with the band each loan falls in; the first day of the year used to group the yearly totals when a first payment date is given (France: the calendar year, the year in which loan interest is deducted from rental income; United Kingdom: the tax year from 6 April); and, for the United Kingdom, the credit limit under which a debtor of a regulated fixed-sum loan may ask for a statement in the form of an amortisation table (Consumer Credit Act 1974, s. 77B). Rates are percentage points (5.4 means 5,40 %); amounts are in the country's currency. Table-level valid_from/valid_until bound the period during which this version may be relied on: the usury ceilings change every quarter, so the table must be reviewed before 1 January 2027. Entry-level valid_from/valid_until bound each value; a null valid_until means in force until changed. source_url is the primary source, source_date that source's own date (publication or last update), retrieved the date the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps-calculators agent (automated research against official sources, 2026-11-11); owner review pending",
  "valid_from": "2026-10-01",
  "valid_until": "2026-12-31",
  "locale_country": {
    "fr-FR": "FR",
    "en-GB": "GB"
  },
  "countries": {
    "FR": {
      "name": {
        "fr-FR": "France",
        "en-GB": "France"
      },
      "currency": "EUR",
      "year_grouping": {
        "id": "fr-calendar-year",
        "start_month": 1,
        "start_day": 1,
        "rule": "With a first payment date, the yearly totals are grouped by calendar year: for rental income taxed under the régime réel, the deductible loan interest is the interest actually paid during the tax year, and the capital repaid is not deductible.",
        "legal_basis": "BOI-RFPI-BASE-20-80, § 10 (la déduction ne s’étend pas aux remboursements en capital) and § 240 (intérêts effectivement payés au cours de l’année d’imposition)",
        "valid_from": "2017-09-01",
        "valid_until": null,
        "source_url": "https://bofip.impots.gouv.fr/bofip/5808-PGP.html/identifiant=BOI-RFPI-BASE-20-80-20170901",
        "source_date": "2017-09-01",
        "retrieved": "2026-11-11"
      },
      "usury": {
        "id": "fr-usury-2026-q4",
        "period": {
          "fr-FR": "4e trimestre 2026",
          "en-GB": "fourth quarter of 2026"
        },
        "rule": "A loan is usurious when its TAEG exceeds, at the time it is granted, the ceiling of its category (Code de la consommation, art. L314-6). The comparison is strict: a TAEG equal to the ceiling is allowed. The TAEG includes the interest and the fees, insurance and guarantees required to get the loan (art. L314-1, R314-4), so a fee-free effective rate above the ceiling is enough to show that the loan cannot be granted at that rate.",
        "legal_basis": "Code de la consommation, art. L314-6, L314-1, R314-3 and R314-4; avis de la Banque de France publié au Journal officiel",
        "valid_from": "2026-10-01",
        "valid_until": "2026-12-31",
        "source_url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
        "source_date": "2026-11-09",
        "retrieved": "2026-11-11",
        "categories": {
          "home": {
            "basis": "term",
            "name": {
              "fr-FR": "prêts immobiliers à taux fixe",
              "en-GB": "fixed-rate home loans"
            },
            "bands": [
              {
                "id": "fr-usury-home-fixed-under-10",
                "min_months": 0,
                "max_months": 119,
                "rate": 4.09,
                "name": {
                  "fr-FR": "prêts immobiliers à taux fixe de moins de 10 ans",
                  "en-GB": "fixed-rate home loans with a term under 10 years"
                },
                "valid_from": "2026-10-01",
                "valid_until": "2026-12-31",
                "source_url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
                "source_date": "2026-11-09",
                "retrieved": "2026-11-11"
              },
              {
                "id": "fr-usury-home-fixed-10-to-20",
                "min_months": 120,
                "max_months": 239,
                "rate": 4.68,
                "name": {
                  "fr-FR": "prêts immobiliers à taux fixe de 10 ans à moins de 20 ans",
                  "en-GB": "fixed-rate home loans with a term of 10 years to under 20 years"
                },
                "valid_from": "2026-10-01",
                "valid_until": "2026-12-31",
                "source_url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
                "source_date": "2026-11-09",
                "retrieved": "2026-11-11"
              },
              {
                "id": "fr-usury-home-fixed-20-plus",
                "min_months": 240,
                "max_months": null,
                "rate": 5.4,
                "name": {
                  "fr-FR": "prêts immobiliers à taux fixe de 20 ans et plus",
                  "en-GB": "fixed-rate home loans with a term of 20 years or more"
                },
                "valid_from": "2026-10-01",
                "valid_until": "2026-12-31",
                "source_url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
                "source_date": "2026-11-09",
                "retrieved": "2026-11-11"
              }
            ]
          },
          "consumer": {
            "basis": "amount",
            "name": {
              "fr-FR": "crédits à la consommation",
              "en-GB": "consumer loans"
            },
            "bands": [
              {
                "id": "fr-usury-consumer-up-to-3000",
                "min_amount_exclusive": null,
                "max_amount": 3000,
                "rate": 23.6,
                "name": {
                  "fr-FR": "crédits à la consommation de 3 000 € ou moins",
                  "en-GB": "consumer loans of €3,000 or less"
                },
                "valid_from": "2026-10-01",
                "valid_until": "2026-12-31",
                "source_url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
                "source_date": "2026-11-09",
                "retrieved": "2026-11-11"
              },
              {
                "id": "fr-usury-consumer-3000-to-6000",
                "min_amount_exclusive": 3000,
                "max_amount": 6000,
                "rate": 15.76,
                "name": {
                  "fr-FR": "crédits à la consommation de plus de 3 000 € et jusqu’à 6 000 €",
                  "en-GB": "consumer loans of over €3,000 and up to €6,000"
                },
                "valid_from": "2026-10-01",
                "valid_until": "2026-12-31",
                "source_url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
                "source_date": "2026-11-09",
                "retrieved": "2026-11-11"
              },
              {
                "id": "fr-usury-consumer-over-6000",
                "min_amount_exclusive": 6000,
                "max_amount": null,
                "rate": 8.56,
                "name": {
                  "fr-FR": "crédits à la consommation de plus de 6 000 €",
                  "en-GB": "consumer loans of over €6,000"
                },
                "valid_from": "2026-10-01",
                "valid_until": "2026-12-31",
                "source_url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
                "source_date": "2026-11-09",
                "retrieved": "2026-11-11"
              }
            ]
          }
        },
        "not_computed": [
          {
            "id": "fr-usury-home-variable",
            "rate": 5.52,
            "name": {
              "fr-FR": "prêts immobiliers à taux variable",
              "en-GB": "variable-rate home loans"
            },
            "note": "A schedule needs a fixed rate, so variable-rate loans are not checked.",
            "valid_from": "2026-10-01",
            "valid_until": "2026-12-31",
            "source_url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
            "source_date": "2026-11-09",
            "retrieved": "2026-11-11"
          },
          {
            "id": "fr-usury-bridging",
            "rate": 6.49,
            "name": {
              "fr-FR": "prêts relais",
              "en-GB": "bridging loans"
            },
            "note": "Bridging loans are usually repaid in one go and are not offered as a category.",
            "valid_from": "2026-10-01",
            "valid_until": "2026-12-31",
            "source_url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
            "source_date": "2026-11-09",
            "retrieved": "2026-11-11"
          },
          {
            "id": "fr-usury-lease-purchase",
            "rate": 10.99,
            "name": {
              "fr-FR": "locations avec option d’achat",
              "en-GB": "lease-purchase agreements"
            },
            "note": "Included in consumer credit from 20 November 2026 (ordonnance n° 2025-880); a lease is not an amortised loan.",
            "valid_from": "2026-11-20",
            "valid_until": "2026-12-31",
            "source_url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
            "source_date": "2026-11-09",
            "retrieved": "2026-11-11"
          }
        ],
        "works_loan_threshold": [
          {
            "id": "fr-works-threshold-75000",
            "amount": 75000,
            "rule": "A loan for works on a home counts as a home loan for the usury ceilings above this amount, and as consumer credit up to it.",
            "valid_from": "2026-10-01",
            "valid_until": "2026-11-19",
            "source_url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
            "source_date": "2026-11-09",
            "retrieved": "2026-11-11"
          },
          {
            "id": "fr-works-threshold-100000",
            "amount": 100000,
            "rule": "From 20 November 2026 the threshold is 100,000 euros (footnotes 1 and 2 of the table).",
            "valid_from": "2026-11-20",
            "valid_until": null,
            "source_url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
            "source_date": "2026-11-09",
            "retrieved": "2026-11-11"
          }
        ]
      },
      "statement_right": null
    },
    "GB": {
      "name": {
        "fr-FR": "Royaume-Uni",
        "en-GB": "United Kingdom"
      },
      "currency": "GBP",
      "year_grouping": {
        "id": "gb-tax-year",
        "start_month": 4,
        "start_day": 6,
        "rule": "With a first payment date, the yearly totals are grouped by UK tax year, which begins on 6 April and ends on the following 5 April. It applies across the United Kingdom.",
        "legal_basis": "Income Tax Act 2007, s. 4(3)",
        "valid_from": "2007-04-06",
        "valid_until": null,
        "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/4",
        "source_date": "2026-11-11",
        "retrieved": "2026-11-11"
      },
      "usury": null,
      "statement_right": {
        "id": "gb-cca-s77b",
        "max_credit": 60260,
        "rule": "Under a regulated consumer credit agreement for fixed-sum credit of fixed duration repayable in instalments, the debtor may ask at any time, free of charge (at most once a month), for a statement with a table showing each instalment owing: its date, its amount and how much of it is capital, interest and other charges. Excluded: agreements secured on land, pawn agreements, credit above the limit (unless a residential renovation agreement), and agreements entered into wholly or predominantly for business purposes. It applies across the United Kingdom.",
        "legal_basis": "Consumer Credit Act 1974, s. 77B",
        "valid_from": "2011-02-01",
        "valid_until": null,
        "source_url": "https://www.legislation.gov.uk/ukpga/1974/39/section/77B",
        "source_date": "2026-07-15",
        "retrieved": "2026-11-11"
      }
    }
  },
  "sources": [
    {
      "id": "bdf-usure-2026-q4",
      "label": "Banque de France: taux d’usure applicables au 1er octobre 2026 (tableau mis à jour le 9 novembre 2026)",
      "url": "https://www.banque-france.fr/system/files/webstats/Taux_dusure_2026T4_20261109/FR_202610_RESULT_TABLEAU_INTERNET_USURE_20Oct26.pdf",
      "date": "2026-11-09"
    },
    {
      "id": "legifrance-r314-3",
      "label": "Légifrance: Code de la consommation, article R314-3 (TAEG calculé actuariellement, selon la méthode des intérêts composés)",
      "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032807608",
      "date": "2016-10-01"
    },
    {
      "id": "bofip-rfpi-base-20-80",
      "label": "BOFiP: BOI-RFPI-BASE-20-80, intérêts et frais d’emprunt déductibles des revenus fonciers, § 10 et § 240",
      "url": "https://bofip.impots.gouv.fr/bofip/5808-PGP.html/identifiant=BOI-RFPI-BASE-20-80-20170901",
      "date": "2017-09-01"
    },
    {
      "id": "legislation-cca-77b",
      "label": "legislation.gov.uk: Consumer Credit Act 1974, section 77B",
      "url": "https://www.legislation.gov.uk/ukpga/1974/39/section/77B",
      "date": "2026-07-15"
    },
    {
      "id": "legislation-ita-2007-s4",
      "label": "legislation.gov.uk: Income Tax Act 2007, section 4",
      "url": "https://www.legislation.gov.uk/ukpga/2007/3/section/4",
      "date": "2026-11-11"
    }
  ]
}