|Income Tax allowances||2014-15||2015-16||2016-17||2017-18|
|- those born after 5 April 1948||£10,000||£10,600||£11,000||£11,500|
|- those born between 6 April 1938 and 5 April 1948||£10,500||£10,600||£11,000||£11,500|
|- those born before 6 April 1938||£10,660||£10,660||£11,000||£11,500|
|Income Limit for Personal Allowance (*1)||£100,000||£100,000||£100,000||£100,000|
|Income limit for personal allowances (born before 6 April 1948) (*2)||£27,000||£27,700||-||-|
|Married couple's allowance (*3)|
|- maximum amount (*4)||£8,165||£8,355||£8,355||-|
|- minimum amount (*5)||£3,140||£3,220||£3,220||-|
|Blind Person's Allowance||£2,230||£2,290||£2,290||£2,320|
|Transferable Tax Allowance for married couples and civil partners (*6)||-||£1,060||£1,100||£1,150|
(*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.