PERSONAL INCOME TAX
Personal Allowances
| Basic | Age ( 65 - 74) | Age ( 75+ )* | |
| £ | £ | £ | |
| 2003 / 2004 | 4,615 | 6,610 | 6,720 |
| 2002 / 2003 | 4,615 | 6,100 | 6,370 |
| 2001 / 2002 | 4,535 | 5,990 | 6,260 |
| 2000 / 2001 | 4,385 | 5,790 | 6,050 |
| 1999 / 2000 | 4,335 | 5,720 | 5,980 |
| 1998 / 1999 | 4,195 | 5,410 | 5,600 |
| 1997 / 1998 | 4,045 | 5,220 | 5,400 |
| 1996 / 1997 | 3,765 | 4,910 | 5,090 |
Married Couples Allowances
| Basic | Age ( 65 - 74) | Age ( 75+ )* | |
| £ | £ | £ | |
| 2003 / 2004 | 5,565 | 5,635 | |
| 2002 / 2003 | 5,465 | 5,535 | |
| 2001 / 2002 | 5,365 | 5,435 | |
| 2000 / 2001 | 5,185 | 5,255 | |
| 1999 / 2000 | 1,970 | 5,125 | 5,195 |
| 1998 / 1999 | 1,900 | 3,305 | 3,345 |
| 1997 / 1998 | 1,830 | 3,185 | 3,225 |
| 1996 / 1997 | 1,790 | 3,115 | 3,155 |
*Age allowances are reduced £1 for every £2 by which income exceed the income limit, until the age allowance is reduced to the normal allowance. Personal allowance is reduced before married couple's allowance. Married Couple's Allowance is reduced to a minimum of £2,000.
| 2004/2003 | 2003/2002 | 2002/2001 | 2001/2000 | 2000/1999 | 1999/1998 | 1998/1997 | 1997/1996 | |
| £ | £ | £ | £ | £ | £ | £ | £ | |
| Blind Person's Allowance | 1,480 | 1,450 | 1,400 | 1,380 | 1,330 | 1,280 | 1,250 | |
| Allowed only at 10% | ||||||||
| Widow's Bereavement Allowance** | 2,000 | 1,970 | 1,900 | 1,830 | 1,790 | |||
| Income limit for age-related allowances | 18,300 | 17,900 | 17,600 | 17,000 | 16,800 | 16,200 | 15,600 | 15,200 |
*Age allowances are reduced £1 for every £2 by which income exceed the income limit, until the age allowance is reduced to the normal allowance. Personal allowance is reduced before married couple's allowance. Married Couple's Allowance is reduced to a minimum of £2,000.
** Withdrawn in respect of deaths occurring after 5 April 2000.
To view the tax rates for the individual years click here