Main Personal Allowances and Reliefs

 

Main personal allowances and reliefs

 

2019/20

2018/19

Personal allowance1

 

£12,500

£11,850

Marriage/civil partner’s transferable allowance

 

£1,250

£1,190

Married couple’s/civil partner’s
allowance at 10%2  
(if at least one born before 6/4/35)                               


maximum

minimum


£8,915

£3,450


£8,695

£3,360

Blind person’s allowance

 

£2,450

£2,390

Rent-a-room tax-free income

 

£7,500

£7,500

Property allowance

£1,000

£1,000

Trading allowance

£1,000

£1,000

1 Personal allowance reduced by £1 for every £2 of adjusted net income over £100,000
2 Reduced by £1 for every £2 of adjusted net income over £29,600 (£28,900 for 2018/19), until the minimum is reached

High Income Child Benefit charge: 1% of benefit per £100 of adjusted net income between £50,000 and 60,000

 

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