Income tax — Personal allowances
| Allowances | 2025/26 | 2024/25 |
|---|---|---|
| Personal allowance 1, 2 | £12,570 | £12,570 |
| Married couple’s allowances | ||
| Transferrable allowance 3 | £1,260 | £1,260 |
| Age related allowance 4 | ||
| - maximum amount | £11,270 | £11,080 |
| - minimum amount | £4,360 | £4,280 |
- The personal allowance will remain frozen at £12,570 until April 2028.
- Irrespective of age or date of birth, this allowance is reduced by £1 for every £2 of income over £100,000, until completely withdrawn, leading to a marginal tax rate of 60% for UK, and 67½% for Scottish, resident taxpayers on income in the band from £100,000 to £125,140.
- A spouse or civil partner is entitled to transfer up to 10% of their personal allowance to their spouse or civil partner, provided neither partner is a higher or additional rate taxpayer, and neither was born before 6 April 1935.
- Available to those born before 6 April 1935. Tax relief for this allowance is restricted to 10% and the allowance is reduced by £1 for every £2 of income over £37,700 (2024/25 — £37,000) subject to the minimum allowance. The married couple’s allowance is reduced after the personal allowance.