Income tax is not charged on the whole of a person's income. In calculating the amount on which tax must be paid, an individual may deduct one or more personal tax allowances. Entitlement to these allowances depends on individual circumstances.

Personal tax allowances may be claimed by anyone resident in the UK. There is no minimum age requirement so that, for example, a new-born baby is entitled to a personal allowance.

    2011/12
£		 2010/11
£
Personal allowance - under 65 7,475 6,475
  - 65 - 74* 9,940 9,490
  - 75 and over* 10,090 9,640
(Reduce personal allowance by £1 for every £2 of adjusted net income over £100,000.)
Married couple's allowance (relief at 10%) - 75 and over* 7,295 6,965
  - min. amount 2,800 2,670
* Age allowance income limit
(Reduce age allowance by £1 for every £2 of excess income over £24,000 (£22,900))		 24,000 22,900
Blind person's allowance   1,980 1,890