Tax rates & allowances
Main Income Tax reliefs
| Allowed at top rate of tax | 2010/11 | 2009/10 |
|---|---|---|
| Personal Allowance | £6,475 | £6,475 |
| Personal Allowance (65-74)* | 9,490 | 9,490 |
| Personal Allowance (75 and over)* | 9,640 | 9,640 |
| Blind Person's Allowance | 1,890 | 1,890 |
Personal allowances in 2010/11 are withdrawn at £1 for every £2 by which total income exceeds £100,000.
| Allowed only at 10% | ||
|---|---|---|
| Married Couple's Allowance +* | 6,965 | 6,965 |
| Income Limit for age-related allowances | 22,900 | 22,900 |
+ only available if born before 6th April 1935.
* Age allowances are reduced £1 for every £2 by which income exceeds the income limit, until the age allowance is reduced to the normal allowance. Personal allowance is reduced before married couple's allowance. MCA is reduced to a minimum of £2,670 (2009/10: £2,670).