| Personal allowance | 2012/13 (£) | 2011/12(£) | | General | 8,105 | 7,475 | | Income limit | 100,000 | 100,000 | | Aged 65 to 74 in tax year | 10,500 | 9,940 | | Aged 75 or over in tax year | 10,660 | 10,090 | | Age allowance income limit | 25,400 | 24,000 | | Minimum where income exceeds age limit (subject to general income limit) | 8,105 | 7,475 |
| Married couple's allowance1 (relief at 10%) | 2012/13 (£) | 2011/12 (£) | | Either spouse born before 6.4.1935 | 7,705 | 7,295 | | Age allowance income limit | 25,400 | 24,000 | | Minimum where income exceeds limit | 2,960 | 2,800 |
| | 2012/13 (£) | 2011/12 (£) | | Blind person's allowance | 2,100 | 1,980 |
1Available for civil partners |
Barrys Accountants Limited
