Information from: A Graham & Co, Chartered Accountants, Inverness   01463 714022

Main Income Tax ReliefsTax Year 00/01Tax Year 99/00
Personal allowance4,3854,335
Married couples allowance* (1)2,000**1,970
Blind persons allowance*1,4001,380
Widows Bereavement Allowance* (3)2,000***1,970
Age related allowances limit (apply if income
less than limit, reduced if gross income exceeds limit)
17,00016,800
Personal allowance, age 65-745,7905,720
Married couples allowance*,
age 65-745,1855,125
Personal allowance, age 75+6,0505,980
Married couples allowance*, age 75+5,2555,195
* 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
whole year.
(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