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Income Tax Reliefs


Income Tax Allowances table

Income tax allowances

2007-08 (£)

2008-09 (£)

2009-10 & 2010-2011(£)

Personal allowance

5,225

6,035

6,475

Personal allowance for people aged 65-74 (1)

7,550

9,030

9,490

Personal allowance for people aged 75 and over (1)

7,690

9,180

9,640

Married couple's allowance (born before 6th April 1935 but aged under 75) (1) (2)

6,285

6,535

Not applicable

Married couple's allowance - aged 75 and over (1) (2)

6,365

6,625

6,965

Income limit for age-related allowances

20,900

21,800

22,900

Minimum amount of married couple's allowance

2,440

2,540

2,670

Blind person's allowance

1,730

1,800

1,890

(1) These allowances reduce where the income is above the income limit – by £1 for every £2 of income above the limit. However they will never be less than the basic Personal Allowance or minimum amount of Married Couple’s Allowance.
(2) Tax relief for the Married Couple's allowance is given at the rate of 10 per cent.
(3) In the 2009-10 tax year all Married Couple's Allowance claimants in this category will become 75 at some point during the year and will therefore be entitled to the higher amount of the allowance - for those aged 75 and over.

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