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.