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Menu of rates »
Income Tax Reliefs
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2012/13
£ |
2011/12
£ |
| Personal allowance |
- under 65 |
8,105 |
7,475 |
| |
- 65 - 74* |
10,500 |
9,940 |
| |
- 75 and over* |
10,660 |
10,090 |
| (Reduce personal allowance by £1 for every £2 of adjusted net income over £100,000.) |
Married couple's allowance (relief at 10%)*
(Either partner 75 or over and born before 6 April 1935.) |
7,705 |
7,295 |
| |
- min. amount |
2,960 |
2,800 |
* Age allowance income limit
(Reduce age allowance by £1 for every £2 of adjusted net income over £25,400 (£24,000).) |
25,400 |
24,000 |
| Blind person’s allowance |
|
2,100 |
1,980 |
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