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Income Tax Reliefs

 

2017/18
£

2016/17
£

Personal allowance 11,500** 11,000**
(Reduce personal allowance by £1 for every £2 of adjusted net income over £100,000.)
**£1,150 (£1,100) may be transferrable between certain spouses where neither pay tax above the basic rate.
Married couple's allowance (relief at 10%)*
(Either partner 75 or over and born before 6 April 1935.)
8,445 8,355
  - min. amount 3,260 3,220
* Age allowance income limit 28,000 27,700
(Reduce age allowance by £1 for every £2 of adjusted net income over £28,000 (£27,700.)
Blind person's allowance 2,320 2,290
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