|Main Income Tax Reliefs||Tax Year 00/01||Tax Year 99/00|
|Married couples allowance* (1)||£2,000**||£1,970|
|Blind persons allowance*||£1,400||£1,380|
|Widows Bereavement Allowance* (3)||£2,000***||£1,970|
| Age related allowances limit (apply if income |
less than limit, reduced if gross income exceeds limit)
|Personal allowance, age 65-74||£5,790||£5,720|
|Married couples allowance*,|
|Personal allowance, age 75+||£6,050||£5,980|
|Married couples allowance*, age 75+||£5,255||£5,195|
|* Relief restricted to 10%.|
| ** From 6th April 2000 these allowances are
only available to |
people born (or, if a couple, where one person) before 6th
April 1935. It is not planned to change this date in future years.
Ie if you do not qualify in 2000/1 then you will never qualify.
£2000 is the minimum value for those whose income is high
enough for all age related enhancements to be clawed back.
|*** Only applies if widowed before 6th April 2000.|
| (1) In the year in which you qualify you get it pro-rata |
according to the number of whole months, rounded up.
| (2) In the year in which you qualify you get it for the |
| (3) In the year in which husband dies available for the whole |
year, and the year following, if widow does not remarry.
© A Graham & Co, 2001