| Income Tax allowances | 2021/22 | 2022/23 | 2023/24 | 2024/25 | 2025/26 |
| Personal Allowance | |||||
| - those born after 5 April 1948 | £12,570 | £12,570 | £12,570 | £12,570 | £12,570 |
| - those born between 6 April 1938 and 5 April 1948 | - | - | - | - | - |
| - those born before 6 April 1938 | - | - | - | - | - |
| Income Limit for Personal Allowance (*1) | £100,000 | £100,000 | £100,000 | £100,000 | £100,000 |
| Income limit for personal allowances (born before 6 April 1948) (*2) | - | - | - | - | - |
| Married couple's allowance (*3) | |||||
| - maximum amount (*4) | - | - | - | - | - |
| - minimum amount (*5) | - | - | - | - | - |
| Blind Person's Allowance | £2,520 | £2,600 | £2,870 | £3,070 | £3,070 |
| Transferable Tax Allowance for married couples and civil partners (*6) | £1,260 | £1,260 | £1,260 | £1,260 | £1,260 |
(*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.