United Kingdom | Income Tax Guide
UK Income Tax Allowances: 2026-27 and Historical Tables for 2013-14, 2012-13 and 2011-12
A practical guide to tax-free allowances in the United Kingdom, including current HMRC figures, historical allowances, eligibility and the rules for reducing relief at higher incomes.
Income Tax allowances for 2026-27
The UK tax year runs from 6 April to 5 April. For the tax year 6 April 2026 to 5 April 2027, the standard Personal Allowance remains £12,570. This is generally the amount of income an individual can receive before Income Tax is payable, subject to the rules below.
| Allowance or threshold | 2026-27 | 2025-26 |
|---|---|---|
| Standard Personal Allowance | £12,570 | £12,570 |
| Adjusted net income threshold for Personal Allowance taper | £100,000 | £100,000 |
| Married Couple's Allowance (maximum) | £11,700 | £11,270 |
| Married Couple's Allowance (minimum) | £4,530 | £4,360 |
| Income limit for Married Couple's Allowance | £39,200 | £37,700 |
| Blind Person's Allowance | £3,250 | £3,130 |
| Marriage Allowance (transferable amount) | £1,260 | £1,260 |
Source: HM Treasury and HMRC: rates and allowances.
How the main allowances work
Personal Allowance and the £100,000 income limit
Under the Income Tax Act 2007, section 35, qualifying individuals may claim the Personal Allowance. The allowance is reduced by £1 for every £2 of adjusted net income above £100,000, reaching zero at £125,140 for 2026-27. See GOV.UK: Income Tax rates and Personal Allowances.
Married Couple's Allowance
Married Couple's Allowance is a tax reduction for eligible married couples or civil partners where at least one spouse or civil partner was born before 6 April 1935. Relief is given at 10% of the applicable allowance, rather than deducting the entire allowance from taxable income. The amount may be restricted by income, but a minimum amount is protected. See GOV.UK: Married Couple's Allowance and Income Tax Act 2007, Part 3, Chapter 2.
Marriage Allowance
Marriage Allowance is a different relief. Subject to eligibility, a person may transfer £1,260 of their unused Personal Allowance to their spouse or civil partner, potentially reducing the recipient's Income Tax by up to £252. It cannot normally be combined with Married Couple's Allowance. See GOV.UK: Marriage Allowance.
Blind Person's Allowance
Blind Person's Allowance is an additional tax-free allowance for eligible individuals. In 2026-27 it is £3,250 and may, subject to conditions, be transferred to a spouse or civil partner if unused. See GOV.UK: Blind Person's Allowance and Income Tax Act 2007, Part 3, Chapter 3.
Historical UK Income Tax allowances: 2013-14, 2012-13 and 2011-12
The following figures preserve the original article's historical comparison, with age-related categories presented according to the rules applying in each tax year. All amounts are in pounds sterling per tax year. A dash indicates that the category was not applicable in that form.
| Income Tax allowance | 2013-14 | 2012-13 | 2011-12 |
|---|---|---|---|
| Standard Personal Allowance | £9,440 | £8,105 | £7,475 |
| Personal Allowance income taper threshold | £100,000 | £100,000 | £100,000 |
| Personal Allowance for people aged 65 to 74 | — | £10,500 | £9,940 |
| Personal Allowance for people aged 75 and over | — | £10,660 | £10,090 |
| Personal Allowance for people born 6 April 1938 to 5 April 1948 | £10,500 | — | — |
| Personal Allowance for people born before 6 April 1938 | £10,660 | — | — |
| Income limit for higher age-related or birth-date allowances | £26,100 | £25,400 | £24,000 |
| Married Couple's Allowance (maximum) | £7,915 | £7,705 | £7,295 |
| Married Couple's Allowance (minimum) | £3,040 | £2,960 | £2,800 |
| Blind Person's Allowance | £2,160 | £2,100 | £1,980 |
Historical note: From 2013-14, the higher age-related Personal Allowance was defined by date of birth rather than current age. From 2016-17, the standard Personal Allowance applied regardless of age. The older figures are for historical reference, not current tax returns.
For historical confirmation, consult HMRC's current and past Income Tax allowances and the 2014-15 Treasury rates publication.
Important rules and practical notes
In the historical tax years, the standard Personal Allowance was reduced by £1 for each £2 of income above £100,000. Higher age-related allowances were also subject to separate income limits and withdrawal rules. Married Couple's Allowance provided tax relief at 10%, not an exemption equal to its full stated amount.
Income Tax bands may differ for Scottish non-savings, non-dividend income; the UK-wide Personal Allowance remains relevant. For applicable rates, see Scottish Income Tax and current UK Income Tax rates.
This guide is general information. Individual eligibility and calculations depend on residency, income type, adjusted net income and other circumstances. Confirm your position using HMRC guidance before filing.