| Personal allowance1 | 2010/11 (£) | 2009/10(£) | | General | 6,475 | 6,475 | | Aged 65 to 74 in year of assessment | 9,490 | 9,490 | | Aged 75 or over in year of assessment | 9,640 | 9,640 | | Age allowance income limit | 22,900 | 22,900 | | Minimum where income exceed limit | 6,475 | 6,475 |
| Married couple's allowance2 (relief at 10%) | 2010/11 (£) | 2009/10 (£) | | Either spouse aged 75 or over in year of assessment | 6,965 | 6,965 | | Age allowance income limit | 22,900 | 22,900 | | Minimum where income exceeds limit | 2,670 | 2,670 |
| | 2010/11 (£) | 2009/10 (£) | | Blind person's allowance | 1,890 | 1,890 |
1For 2010/11 the personal allowance is reduced by £1 for every £2 of income above £100,000. 2Available for civil partners |