modules/patent-box-review/config/ruleset.proposed.json

{
  "schema_version": "1.0",
  "ruleset_id": "PB.BASELINE.PROPOSED",
  "version": "0.1.0",
  "demo": false,
  "status": "DRAFT",
  "reviewer": null,
  "reviewed_on": null,
  "valid_from": "2026-09-23",
  "valid_until": "2026-09-30",
  "sources_checked_on": null,
  "max_source_age_days": 7,
  "tax_period_start_min": "2021-01-01",
  "tax_period_start_max": "2026-12-31",
  "enhancement_rate": "1.10",
  "premial_periods": 8,
  "premial_entry_anchor_date": "2021-12-31",
  "ip_types": [
    "SOFTWARE",
    "PATENT",
    "DESIGN"
  ],
  "premial_event_kinds": {
    "SOFTWARE": [
      "SIAE_REGISTRATION",
      "EQUIVALENT_PUBLIC_REGISTRATION"
    ],
    "PATENT": [
      "PATENT_GRANT"
    ],
    "DESIGN": [
      "DESIGN_REGISTRATION"
    ]
  },
  "sources": [
    {
      "source_id": "DL146.ART6",
      "status": "PENDING",
      "authority_type": "LAW",
      "snapshot_sha256": null,
      "snapshot_evidence_id": "TO_ACQUIRE.DL146.ART6"
    },
    {
      "source_id": "AE.PROV48243.2022",
      "status": "PENDING",
      "authority_type": "IMPLEMENTING_ACT",
      "snapshot_sha256": null,
      "snapshot_evidence_id": "TO_ACQUIRE.AE.PROV48243.2022"
    },
    {
      "source_id": "AE.PROV52642.2023",
      "status": "PENDING",
      "authority_type": "IMPLEMENTING_ACT",
      "snapshot_sha256": null,
      "snapshot_evidence_id": "TO_ACQUIRE.AE.PROV52642.2023"
    },
    {
      "source_id": "AE.CIRC5E.2023",
      "status": "PENDING",
      "authority_type": "GUIDANCE",
      "snapshot_sha256": null,
      "snapshot_evidence_id": "TO_ACQUIRE.AE.CIRC5E.2023"
    }
  ],
  "rule_ids": [
    "PB.SUBJECT",
    "PB.OPTION",
    "PB.IP.SOFTWARE",
    "PB.IP.PATENT",
    "PB.IP.DESIGN",
    "PB.RIGHTS",
    "PB.ACTIVITY",
    "PB.USE",
    "PB.OUTSOURCING",
    "PB.COST",
    "PB.LINKAGE",
    "PB.ALLOCATION",
    "PB.PREMIAL",
    "PB.INCENTIVES",
    "PB.DOC",
    "PB.DECLARATION"
  ]
}