Income Tax allowances table

Income Tax allowances 2015 to 2016     2014 to 2015     2013 to 2014  
Personal Allowance (1) £10,600 £10,000 £9,440
Income limit for Personal Allowance £100,000 £100,000 £100,000
Personal Allowance for people born between 6 April 1938 and 5 April 1948 (1) (2) N/A £10,500 £10,500
Personal Allowance for people born before 6 April 1938 (1) (2) £10,660 £10,660 £10,660
Maximum amount of Married Couple’s Allowance (born before 6th April 1935) (2) (3) £8,355 £8,165 £7,915
Income limit for the allowances for those born before 6 April 1948 £27,700 £27,000 £26,100
Minimum amount of Married Couple’s Allowance £3,220 £3,140 £3,040
Blind Person’s Allowance £2,290 £2,230 £2,160
 

(1) 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 or date of birth.
(2) These allowances reduce where the income is above the income limit by £1 for every £2 of income above the limit.
(3) This applies until the level of the personal allowance for those aged under 65, or from 2013 to 2014, for those born after 5 April 1948, is reached. For married couples allowance this applies until it reaches the minimum amount. Tax relief for the Married Couple’s Allowance is given at the rate of 10%.