| 2008/2009 | 2007/2008 | |
| £ | £ | |
| Personal | ||
| Age under 65 | £6,035 |
£5,225 |
| Age 65-74 | 9,030 | 7,550 |
| Age 75 and over | 9,180 | 7,690 |
| Married couple's123 | ||
| Age less than 75 and born pre 6 April 1935 | 6,535 | 6,285 |
| Age 75 and over | 6, 365 | 6, 365 |
| Age allowance income limit for full relief45 | 20,900 | 20,900 |
| Blind person's 6 | 1,730 | 1,730 |
1 Relief is restricted to 10%.
2 Part or the full amount of the allowance may be transferred to the spouse (wife for marriages pre 6 December 2005) or civil partner.
3 Applies only where at least one spouse or civil partner was born pre 6 April 1935.
4 Personal allowance for age 65 and over reduced by £1 for every £2 income in excess of limit until basic personal allowance of £5,435 £6,035 (£5,225 2007/2008) is reached.
5 Married couples allowance reduced by £1 for every £2 income in excess of limit until minimum allowance of £2,540 (£2,440 2007/2008) is reached.
6 Any surplus can be transferred to the spouse or civil partner.
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