Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already establish the safe, idempotent, closed-world read profile, so the bar is lower; the description adds real domain context beyond that — the tax year applied, the progressive-bracket method, and the tax-free allowance reduction step. It omits assumptions such as household/dependents treatment, which matters for a tax engine.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.