(ITA 2007, s. 35–46)

(In-depth: ¶155-000ff.)

From 2016–17, there is one income tax personal allowance, currently £12,570 (2022−23) regardless of an individual’s date of birth.

For tax years up to 2012–13, higher (age-related) allowances were available for individuals attaining ‘age 65–74’ or age ’75 and over’ in the tax year. These allowances were frozen at 2012–13 rates and phased out between 2013–14 and 2015–16 as the basic personal allowance caught up with the frozen amounts of the former allowances.

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