Useful Information

Income tax rates and allowances

Income Tax Allowances

Income Tax Allowances table 2016-17 and 2017-18

Income Tax allowances	2016-17	2017-18
Personal Allowance for people born after 5 April 1948 (1)	£11,000	£11,500
Income limit for Personal Allowance	£100,000	£100,000
Maximum amount of Married Couple's Allowance (born before 6th April 1935)	£8,355	£8,445
Minimum amount of Married Couple's Allowance	£3,220	£3,260
Blind Person's Allowance	£2,290	£2,320
Transferable tax allowance for married couples and civil partners (2)	£1,060	£1,060

The Personal Allowance reduces where the income is above £100,000 - by £1 for every £2 of income above the £100,000 limit. This reduction applies irrespective of age or date of birth.
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.