| Personal allowance | 2008/09 (£) | 2007/08 (£) | | General | 5,435 | 5,225 | | Aged 65 to 74 in year of assessment | 9,030 | 7,550 | | Aged 75 or over in year of assessment | 9,180 | 7,690 | | Age allowance income limit | 21,800 | 20,900 | | Minimum where income exceed limit | 5,435 | 5,225 |
| Married couple's allowance* (relief at 10%) | 2008/09 (£) | 2007/08 (£) | | Either spouse aged under 75 and born before 6 April 1935 | 6,535
| 6,285 | | Either spouse aged 75 or over in year of assessment | 6,625 | 6,365 | | Age allowance income limit | 21,800 | 20,900 | | Minimum where income exceeds limit | 2,540 | 2,440 |
*Available for civil partners | | 2008/09 (£) | 2007/08 (£) | | Blind person's allowance | 1,800 | 1,730 |
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Barrys Accountants Limited
