Main Personal Allowances and Reliefs
| |
09-10 |
08-09 |
| |
£ |
£ |
| Personal (basic) |
6,475 |
6,035 |
| Personal (65-74) |
9,490 |
9,030 |
| Personal (75 & over) |
9,640 |
9,180 |
| Married couples/civil partners (minimum) at
10%* |
2,670 |
2,540 |
| Married couples/civil partners (under 75)
at 10%* |
N/A |
6,535 |
| Married couples/civil partners (75+) at 10% |
6,965 |
6,625 |
| Age-related reliefs reduced by 50% of income over |
22,900 |
21,800 |
| Blind persons |
1,890 |
1,800 |
| Rent-a-room tax-free income |
4,250 |
4,250 |
| Venture capital trust (VCT) at 30% |
200,000 |
200,000 |
Enterprise investment scheme (EIS) at 20%
|
500,000 |
500,000 |
| EIS eligible for capital gains tax re-investment relief |
No limit |
| |
Non-domicile Remittance Basis Charge:
For adult non-UK domiciliary after UK residence in
at least 7 of the previous 9 tax years: |
£30,000
|
£30,000 |
|
|
