Individual Allowances
The standard personal allowance is £12,570 for 2024/25 and 2025/26.
The transferrable marriage allowance applies 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:
| 2024/25 | 2025/26 | |
|---|---|---|
| Personal Allowances | £12,570 | £12,570 |
| Minimum married couples allowance | £4,280 | £4,360 |
| Maximum married couples allowance | £11,080 | £11,270 |
| Marriage allowance | £1,260 | £1,260 |
| Blind person's allowance | £3,070 | £3,130 |
| Income limit for allowances for Married couple’s allowance | £37,000 | £37,700 |
| Income limit for standard allowances | £100,000 | £100,000 |
| Personal allowance removed completely at: | £125,140 | £125,140 |
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