| Allowed at top rate of tax |
2010/11 |
2009/10 |
| Personal Allowance |
£6,475 |
£6,475 |
| Personal Allowance (65-74)* |
9,490 |
9,490 |
| Personal Allowance (75 and over)* |
9,640 |
9,640 |
| Blind Person's Allowance |
1,890 |
1,890 |
|
| Personal allowances in 2010/11 are withdrawn at £1 for every £2 by which total income exceeds £100,000. |
|
| Allowed only at 10% |
|
|
| Married Couple's Allowance* |
6,965 |
6,965 |
| Income Limit for age-related allowances |
22,900 |
22,900 |
|
| * Age allowances are reduced £1 for every £2 by which income exceeds the income limit, until the age allowance is reduced to the normal allowance. Personal allowance is reduced before married couple's allowance. MCA is reduced to a minimum of £2,670 (2009/10: £2,670). |
