Indexation of allowances

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).