| |
2011/12 |
2010/11 |
| Personal (basic) |
£7,475 |
£6,475 |
Personal allowance reduced by 50% of income over
|
£100,000 |
£100,000 |
| Personal (65-74) |
£9,940 |
£9,490 |
| Personal (75 & over) |
£10,090 |
£9,640 |
| Married couples/civil partners (minimum) at 10%* |
£2,800 |
£2,670 |
| Married couples/civil partners (75+) at 10%* |
£7,295 |
£6,965 |
| Age-related reliefs reduced by 50% of income over |
£24,000 |
£22,900 |
Blind person's allowance
|
£1,980 |
£1,890 |
| Rent-a-room tax-free income |
£4,250 |
£4,250 |
Venture capital trust (VCT) £200,000 max
|
30% |
30% |
Enterprise investment scheme (EIS) £500,000 max
|
30% |
20% |
| EIS eligible for capital gains tax re-investment relief |
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 after UK residence in at least 7 of the previous 9 tax years |
£30,000 |
£30,000 |
