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Individuals

Personal Allowances

The standard personal allowance has been frozen at £12,570 for all years from 2021/22 to 2027/28.

The transferrable marriage allowance applies from 6 April 2015 to couples (married or civil partners) where neither person pays tax at the 40% or 45% rates. The spouse who cannot use all their personal allowance against their own income may opt to transfer 10% of their personal allowance to their spouse or civil partner.

The personal allowance is tapered away for individuals who have income over £100,000, at the rate of £1 for every £2 of income above that threshold.

The allowances for recent years are as follows:

Minimum married couples allowance, Marriage allowance, Income limit for allowances for Married couple’s allowance, Personal allowance removed completely at:

2020/21 (£) 2021/22 (£)* 2022/23 (£) 2023/24 (£) 2024/25 (£)
Personal Allowances £12,500 £12,500 £12,570 £12,570 £12,570
Minimum married couples allowance £3,510 £3,530 £3,640 £4,010 £4,280
Maximum married couples allowance £9,075 £9,125 £9,415 £10,375 £11,080
Marriage allowance £1,250 £1,260 £1,260 £1,260 £1,260
Blind person's allowance £2,500 £2,520 £2,600 £2,870 £3,070
Income limit for allowances for Married couple’s allowance £29,600 £30,200 £30,400 £30,400 £37,000
Income limit for standard allowances £100,000 £100,000 £100,000 £100,000 £100,000
Personal allowance removed completely at: £125,000 £125,000 £125,140 £125,140 £125,140