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Indexation of allowances

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The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order, SI 2021/1421 increases the blind person’s allowance and married couple’s allowance for the tax year 2022–23, as follows:

  • blind person’s allowance: £2,600 (an £80 increase);
  • married couple’s allowance (either partner born before 6 April 1935): £9,415 (up from £9,125);
  • income limit: £31,400 (up from £30,400);
  • minimum amount where income exceeds limit: £3,640 (up from £3,530).
Issue: 1558
Categories: News
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