Income Tax Reliefs

 

2016/17

2015/16

Personal allowance
 - born after 5 April 1938 £11,000** £10,600**
 - born before 6 April 1938* £11,000** £10,660**

(Reduce personal allowance by £1 for every £2 of adjusted net income over £100,000.)

**£1,100 (£1,060) may be transferable between certain spouses where neither pay tax above the basic rate.

Married couple's allowance (relief at 10%)*

(Either partner 75 or over and born before 6 April 1935.)

£8,355 £8,355
 - min. amount £3,220 £3,220

*Age allowance income limit

(Reduce age allowance by £1 for every £2 of adjusted net income over £27,700.)

£27,700 £27,700
Blind person’s allowance £2,290 £2,290