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Income Tax Reliefs

   
2013/14
£
Personal allowance - for people born after 5 April 1948 (1)
9,440
  - for people born between 6 April 1938 and 5 April 1948 (1) (2)
10,500
  - for people born before 6 April 1938 (1) (2)
10,660
Income limit for personal allowance  
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%) - born before 6 April 1935 and aged 75 and over (2)
7,915
  - minimum amount
3,040
* Income limit for age-related allowances  - for people born before 6 April 1948
26,100
Reduce age allowance by £1 for every £2 of excess income over the income limit for age-related allowances.
Blind person's allowance  
2,160

 

  1. 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.
  2. These allowances reduce where the income is above the income limitby £1 for every £2 of income above the limit. The personal allowance for people born before 6 April 1948 can be reduced below the basic Personal Allowance where the income is above £100,000.

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