13 December 2010
With comparison to 2010/11
| 2010/11 | 2011/12 | |
| £ | £ | |
| Personal allowance (age under 65) | 6,475 | 7,475 |
| Personal allowance (age 65 to 74) | 9,490 | 9,940 |
| Personal allowance (age 75 and over) | 9,640 | 10,090 |
| Married couple’s allowance* | 6,965 | 7,295 |
| Married couple’s allowance (minimum amount)** | 2,670 | 2,800 |
| Income limit for under 65 personal allowance | 100,000 | 100,000 |
| Income limit for age-related allowances | 22,900 | 24,000 |
| Blind person’s allowance | 1,890 | 1,980 |
| Pension scheme allowances | ||
| Annual allowance | 255,000 | 50,000 |
| Lifetime allowance | 1,800,000 | 1,800,000 |
| Annual ISA subscription limit | ||
| Overall limit | 10,200 | 10,680 |
| of which cash | 5,100 | 5,340 |
| of which stocks & shares | 10,200 | 10,680 |
*Tax relief restricted to 10%.
**This is also the maximum relief for maintenance payments where at least one of the parties is born before 6 April 1935.
