|
|
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
|
| (Reduce personal allowance by £1 for every £2 of adjusted net income over £100,000.) |
| Married couple’s allowance (relief at 10%) |
- 75 and over* |
7,295
|
6,965
|
| |
- min. amount |
2,800
|
2,670
|
* Age allowance income limit
(Reduce age allowance by £1 for every £2 of excess income over £24,000 (£22,900)) |
24,000
|
22,900
|
| Blind person’s allowance |
|
1,980
|
1,890
|
|
