Indexation of allowances

The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order SI 2025/53 increases the following amounts:

• blind person’s allowance from £3 070 to £3 130;
• the minimum amount for married couple’s allowance from £4 280 to £4 360;
• married couple’s allowance from £11 080 to £11 270; and
• the adjusted net income limit for married couple’s allowance from £37 000 to £37 700.

For qualifying care relief purposes the Income Tax (Indexation of Qualifying Care Relief Amounts) Order SI 2025/51 makes the following changes:

• increases the individual’s qualifying care relief annual fixed amount limit from £19 360 to £19 690; and
• revises the weekly amount thresholds to £495 for adults and older children and to £415 for children under 11 years.

All of the above increases have effect for 2025/26 and subsequent tax years and all figures are in line with those announced at Autumn...