| |
04-05 |
03-04 |
| Personal (basic) |
£4,745 |
£4,615 |
| Personal (65-74) |
£6,830 |
£6,610 |
| Personal (75 & over) |
£6,950 |
£6,720 |
| Married couple's (basic) at 10%* |
£2,210 |
£2,150 |
| Married couple's (under 75) at 10%
* |
£5,725 |
£5,565 |
| Married couple's (75 & over) at
10% |
£5,795 |
£5,635 |
| Age-related reliefs reduced by 50% of
income over |
£18,900 |
£18,300 |
| CTC - family element |
£545 |
£545 |
| CTC - family element baby
addition |
£545 |
£545 |
| CTC usually reduced by 6.67% of joint
income over |
£50,000 |
£50,000 |
| Blind person's allowance |
£1,560 |
£1,510 |
| Rent-a-room tax-free income |
£4,250 |
£4,250 |
| Venture Capital Trust (VCT) at
effective 40% (20% 03-04) |
£200,000 |
£100,000 |
| Eligible for CGT re-investment
relief |
Nil |
£100,000 |
Enterprise Investment Scheme (EIS) at
20%
|
£200,000 |
£150,000 |
| Eligible
for CGT re-investment relief |
No limit |
No limit |
*Where at least one claimant was born before 6 April 1935
|
|
|
