Main Personal Allowances and Reliefs
Main Personal Allowances and Reliefs 2010/11
|
2010/11 |
2009/10 |
| Personal (basic) |
£6,475
|
£6,475
|
| Personal allowance reduced by 50% of income over |
£100,000 |
N/A |
| Personal (65-74) |
£9,490 |
£9,490 |
| Personal (75 & over) |
£9,640 |
£9,640 |
| Married couples/civil partners (minimum) at 10%* |
£2,670 |
£2,670 |
| Married couples/civil partners (75+) at 10% |
£6,965 |
£6,965 |
| Age-related reliefs reduced by 50% of income over |
£22,900 |
£22,900 |
| Blind person's allowance |
£1,890 |
£1,890 |
| Rent-a-room tax-free income |
£4,250 |
£4,250 |
| Venture capital trust (VCT) at 30% |
£200,000 |
£200,000 |
| Enterprise investment scheme (EIS) at 20% |
£500,000 |
£500,000 |
| EIS eligible for capital gains tax re-investment relief |
No limit |
No limit |
| *Where at least one spouse/civil partner was born before 6 April 1935 |
Non-domicile remittance basis charge: for adult non-UK domiciliary 2010/11
|
2010/11 |
2009/10 |
| after UK residence in at least 7 of the previous 9 tax years |
£30,000
|
£30,000
|
