Tax Structure and Parameters

           
TA1 - Income Tax Personal Allowances and Reliefs,
1990-91 to 2003-04           
 
Non-aged allowances 
Aged allowances  
 
       
Personal
Married couple's
  
       
 
Financial
years
Personal
Married couple's (1)
Blind (2)
65-74
75+
65-74
75+
Income
limit (3)
1990-91
3,005
1,720
1,080
3,670
3,820
2,145
2,185
12,300
1991-92
3,295
1,720
1,080
4,020
4,180
2,355
2,395
13,500
1992-93
3,445
1,720
1,080
4,200
4,370
2,465
2,505
14,200
1993-94
3,445
1,720
1,080
4,200
4,370
2,465
2,505
14,200
1994-95
3,445
1,720(4)
1,200
4,200
4,370
2,665(4)
2,705(4)
14,200
1995-96
3,525
1,720
1,200
4,630
4,800
2,995(5)
3,035(5)
14,600
1996-97
3,765
1,790(5)
1,250
4,910
5,090
3,115(5)
3,155(5)
15,200
1997-98
4,045
1,830(5)
1,280
5,220
5,400
3,185(5)
3,225(5)
15,600
1998-99
4,195
1,900(5)
1,330
5,410
5,600
3,305(5)
3,345(5)
16,200
1999-2000
4,335
1,970(6)
1,380
5,720
5,980
5,125(6)
5,195(6)
16,800
2000-01
4,385
-
1,400
5,790
6,050
5,185(6)(7)
5,255(6)
17,000
2001-02
4,535
-
1,450
5,990
6,260
5,365(6)(7)
5,435(6)
17,600
2002-03
4,615
-
1,480
6,100
6,370
5,465 (6)(7)
5,535(6)
17,900
2003-04
4,615
-
1,510
6,610
6,720
5,565 (6)(7)
5,635(6)
18,300
   

Footnotes

  1. Given in addition to the personal allowance to married couples. The additional personal allowance and the widow's bereavement allowance have the same value as the married couple's allowance.        
  2. Married couples where both spouses are blind get double the single amount.  
  3. The marginal fraction is 1/2. See General Note 3.  
  4. Allowance available at a flat rate of 20%.   
  5. Allowance available at a flat rate of 15%.  
  6. Allowance available at a flat rate of 10%.
  7. At least one of the partners must be aged 65 before 6 April 2000.
 
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