Income Tax Reliefs
   

2015/16

   

£

Personal allowance - under 65 10,600
  - 65-74* 10,660
  - 75 and over* 10,660

Married couple's allowance

- **

8,355
  - min. amount 3,220
* Age allowance limit   27,700
Bind person's allowance   2,290

Notes

Personal allowances are reduced by £1 for every £2 of adjusted net income over £100,000.

 * Reduce age allowance by £1 for every £2 of excess income over £27,700.

 ** Married couple's allowance relief is restricted to 10% and either partner must be 75 or over and born before 6 April 1935.

   

2014/15

   

£

Personal allowance - under 65 10,000
  - 65-74* 10,500
  - 75 and over* 10,660

Married couple's allowance

- **

8,165
  - min. amount 3,140
* Age allowance limit   25,400
Bind person's allowance   2,230

Notes

Personal allowances are reduced by £1 for every £2 of adjusted net income over £100,000.

 * Reduce age allowance by £1 for every £2 of excess income over £27,000.

 ** Married couple's allowance relief is restricted to 10% and either partner must be 75 or over and born before 6 April 1935.

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