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Income Tax Reliefs

   
2011/12
£
2010/11
£
Personal allowance - under 65
7,475
6,475
  - 65 - 74*
9,940
9,490
  - 75 and over*
10,090
9,640
Income limit for personal allowance  
100,000
100,000
Reduce personal allowance by £1 for every £2 of excess income over the income limit for personal allowance.
Married couple's allowance (relief at 10%) - 75 and over*
7,295
6,965
  - min. amount
2,800
2,670
* Income limit for age-related allowances  
24,000
22,900
Reduce age allowance by £1 for every £2 of excess income over the income limit for age-related allowances.
Blind person's allowance  
1,980
1,890

 

  • The Personal Allowance reduces where the income is above £100, 000 - by £1 for every £2 of income above the £100,000 limit. This reduction applies irrespective of age.
  • These allowances reduce where the income is above the income limit for age-related allowances by £1 for every £2 of income above the limit.  

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