Miller McIntyre & Gellatly Chartered Accountants

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Income Tax Allowances

Coins
 
2008-09 (£)
2007-08 (£)
Personal allowance
5,435
5,225
Personal allowance for people aged 65-74 at end of year of assessment.*
9,030
7,550
Personal allowance for people aged 75 and over at end of year of assessment.*
9,180
7,690
Income limit for age-related allowances
21,800
20,900
Married couple's allowance for people born before 6 April 1935, but under 75 (relief at 10%)*
6,535
6,285
Married couple's allowance - aged 75 or more (relief at 10%)*
6,625
6,365
Minimum amount of married couple's allowance
2,540
2,440
Blind person's allowance
1,800
1,660

* These allowances are reduced where the income is above the income limit by £1 for every £2 of income above the limit, but will never be less the personal allowance or minimum amount of married couple's allowance.

 

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