The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order, SI 2024/84, increases the blind person’s allowance and married couple’s allowance for 2024/25 in line with CPI inflation. The new amounts are as follows:
blind person’s allowance: £3,070 (up from £2,870);
married couple’s allowance: £11,080 (up from £10,375);
income limit: £37,000 (up from £34,600); and
minimum amount where income exceeds limit: £4,280 (up from £4,010).
It should be noted that, although these amounts can be overridden in a Finance Act, the above figures reflect those published by HMRC at Autumn Statement 2023 and are therefore unlikely to change.
The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order, SI 2024/84, increases the blind person’s allowance and married couple’s allowance for 2024/25 in line with CPI inflation. The new amounts are as follows:
blind person’s allowance: £3,070 (up from £2,870);
married couple’s allowance: £11,080 (up from £10,375);
income limit: £37,000 (up from £34,600); and
minimum amount where income exceeds limit: £4,280 (up from £4,010).
It should be noted that, although these amounts can be overridden in a Finance Act, the above figures reflect those published by HMRC at Autumn Statement 2023 and are therefore unlikely to change.
