Income Tax allowances table
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Personal Allowance (1)
£6,475
£7,475
£8,105
£9,440
£10,000
£10,600
Income limit for Personal Allowance
£100,000
£100,000
£100,000
£100,000
£10,0000
Personal Allowance for people aged 65-74 (1)(2)
£9,940
£10,500
£10,500 (if born between 6 April 1938 and 5 April 1948)
£10,500
£10,600
Personal Allowance for people aged 75 and over (1)(2)
£10,090
£10,660
£10,660 (if born between 6 April 1938 and 5 April 1948)
£10,660
£10,660
Married Couple's Allowance (born before 6th April 1935 and aged 75 and over) (2) (3)
£7,295
£7,705
£7,915
£8,165 maximum ; £3,140 minimum
£8,355 maximum ; £3,220 minimum
Income limit for age-related allowances
£24,000
£25,400
£26,100 (for those born before 6 April 1948)
£27,000
£27,700
Blind Person's Allowance
£1,890
£1,980
£2,100
£2,160
£2,230
£2,290
Transferable Tax Allowance for married couples and civil partners (*6)
2015/16 commencement ; £1060 allowance
*1 The personal allowance reduces where the individual’s income is above this limit by £1 for every £2 above the limit. This applies regardless of the individual’s date of birth.
*2 This allowance reduces where the individual’s income is above the income limit by £1 for every £2 above the income limit until it reaches the level of the personal allowance for someone born after 5 April 1948.
*3 Available to people born before 6 April 1935. Tax relief for this allowance is restricted to 10 per cent.
*4 This allowance is reduced when the individual’s income is above the income limit. This is at a rate of £1 for every £2 above the income limit until it reaches the minimum amount. Any reduction in the married couple’s allowance applies after any reduction to the individual’s personal allowance.
*5 This is also the maximum relief for maintenance payments where at least one of the parties is born before 6 April 1935.
*6 Available to spouses/ civil partners born after 5 April 1935. This allowance is 10% of the personal allowance for those born after 5 April 1938. It allows a spouse or civil partner who is not liable to income tax above the basic rate to transfer this amount of their personal allowance to their spouse/ civil partner. The recipient must not be liable to tax above the basic rate. The recipient is eligible to a tax reduction of 20% of the transferred amount.
Income Tax rates and taxable bands
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Starting rate for savings: 10%*
£0-£2,440
£0-£2,560
£0-£2,710
£0-£2,790
£0-£2,880
£0-£5,000
Basic rate: 20%
£0-£37,400
£0-£35,000
£0-£34,370
£0-£32,010
£0-£31,865
£0-£31,785
Higher rate: 40%
£37,401-£150,000
£35,001-£150,000
£34,371-£150,000
£32,011-£150,000
£31,866-£150,000
£31,786-£150,000
Additional rate: 50%
Over £150,000
Over £150,000
Over £150,000
N/A - 45% rate on Over £150,000 from 6 April 2013
Over £150,000 [45%]
Over £150,000 [45%]
Dividend ordinary rate / Dividend upper rate / Dividend additional rate
10% / 32.5% / 42.5%
10% / 32.5% / 42.5%
10% / 32.5% / 42.5%
10% / 32.5% / 42.5%
10% / 32.5% / 42.5%
10% / 32.5% / 42.5%
(*) From 2008-09 there is a starting rate for savings income only. If an individual’s taxable non-savings income exceeds the starting rate limit, then the starting rate for savings will not be available for savings income.
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Personal Allowance (1)
£6,475
£7,475
£8,105
£9,440
£10,000
£10,600
Income limit for Personal Allowance
£100,000
£100,000
£100,000
£100,000
£10,0000
Personal Allowance for people aged 65-74 (1)(2)
£9,940
£10,500
£10,500 (if born between 6 April 1938 and 5 April 1948)
£10,500
£10,600
Personal Allowance for people aged 75 and over (1)(2)
£10,090
£10,660
£10,660 (if born between 6 April 1938 and 5 April 1948)
£10,660
£10,660
Married Couple's Allowance (born before 6th April 1935 and aged 75 and over) (2) (3)
£7,295
£7,705
£7,915
£8,165 maximum ; £3,140 minimum
£8,355 maximum ; £3,220 minimum
Income limit for age-related allowances
£24,000
£25,400
£26,100 (for those born before 6 April 1948)
£27,000
£27,700
Blind Person's Allowance
£1,890
£1,980
£2,100
£2,160
£2,230
£2,290
Transferable Tax Allowance for married couples and civil partners (*6)
2015/16 commencement ; £1060 allowance
*1 The personal allowance reduces where the individual’s income is above this limit by £1 for every £2 above the limit. This applies regardless of the individual’s date of birth.
*2 This allowance reduces where the individual’s income is above the income limit by £1 for every £2 above the income limit until it reaches the level of the personal allowance for someone born after 5 April 1948.
*3 Available to people born before 6 April 1935. Tax relief for this allowance is restricted to 10 per cent.
*4 This allowance is reduced when the individual’s income is above the income limit. This is at a rate of £1 for every £2 above the income limit until it reaches the minimum amount. Any reduction in the married couple’s allowance applies after any reduction to the individual’s personal allowance.
*5 This is also the maximum relief for maintenance payments where at least one of the parties is born before 6 April 1935.
*6 Available to spouses/ civil partners born after 5 April 1935. This allowance is 10% of the personal allowance for those born after 5 April 1938. It allows a spouse or civil partner who is not liable to income tax above the basic rate to transfer this amount of their personal allowance to their spouse/ civil partner. The recipient must not be liable to tax above the basic rate. The recipient is eligible to a tax reduction of 20% of the transferred amount.
Income Tax rates and taxable bands
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Starting rate for savings: 10%*
£0-£2,440
£0-£2,560
£0-£2,710
£0-£2,790
£0-£2,880
£0-£5,000
Basic rate: 20%
£0-£37,400
£0-£35,000
£0-£34,370
£0-£32,010
£0-£31,865
£0-£31,785
Higher rate: 40%
£37,401-£150,000
£35,001-£150,000
£34,371-£150,000
£32,011-£150,000
£31,866-£150,000
£31,786-£150,000
Additional rate: 50%
Over £150,000
Over £150,000
Over £150,000
N/A - 45% rate on Over £150,000 from 6 April 2013
Over £150,000 [45%]
Over £150,000 [45%]
Dividend ordinary rate / Dividend upper rate / Dividend additional rate
10% / 32.5% / 42.5%
10% / 32.5% / 42.5%
10% / 32.5% / 42.5%
10% / 32.5% / 42.5%
10% / 32.5% / 42.5%
10% / 32.5% / 42.5%
(*) From 2008-09 there is a starting rate for savings income only. If an individual’s taxable non-savings income exceeds the starting rate limit, then the starting rate for savings will not be available for savings income.
