This Income Tax table reflects announcements made on 6 December 2011.
|Income tax allowance||2011-12||2012-13|
|Personal allowance - age under 65||£7,475||£8,105|
|Personal allowance - age 65-74||£9,940||£10,500|
|Personal allowance - age 75 and over||£10,090||£10,660|
|Married couple’s allowance¹ maximum amount||£7,295||£7,705|
|Married couple’s allowance minimum amount²||£2,800||£2,960|
|Income limit for under 65 personal allowance||£100,00||£100,00|
|Income limit for age-related allowances||£24,000||£25,400|
|Blind person’s allowance||£1,980||£2,100|
² This is also the maximum relief for maintenance payments where at least one of the parties is born before 6 April 1935
|Starting rate for savings: 10%*||£0-£2,560||£0-£2,710|
|Basic rate: 20%||£0-£35,000||£0-£34,370|
|Higher rate: 40%||£35,001-£150,000||£34,371-£150,000|
|Additional rate: 50%||Over £150,000||Over £150,000|
* The 10 per cent starting rate applies to savings income only. If your non-savings income is above this limit then the 10 per cent starting rate for savings will not apply.