| Personal allowance | 2011/12 (£) | 2010/11(£) | | General | 7,475 | 6,475 | | Income limit | 100,000 | 100,000 | | Aged 65 to 74 in tax year | 9,940 | 9,490 | | Aged 75 or over in tax year | 10,090 | 9,640 | | Age allowance income limit | 24,000 | 22,900 | | Minimum where income exceeds age limit (subject to general income limit) | 7,475 | 6,475 |
| Married couple's allowance1 (relief at 10%) | 2011/12 (£) | 2010/11 (£) | | Either spouse aged 75 or over in year of assessment | 7,295 | 6,965 | | Age allowance income limit | 24,000 | 22,900 | | Minimum where income exceeds limit | 2,800 | 2,670 |
| | 2011/12 (£) | 2010/11 (£) | | Blind person's allowance | 1,980 | 1,890 |
1Available for civil partners |
Barrys Accountants Limited
