Indexation of allowances for the tax year 2021-223
For the tax year 2021-22—
a
the amount specified in section 35(1)3 (personal allowance) is replaced with “£12,570”;
b
the amount specified in section 38(1)4 (blind person’s allowance) is replaced with “£2,520”;
c
the amount specified in section 435 (tax reductions for married couples and civil partners: the minimum amount) is replaced with “£3,530”;
d
the amount specified in section 45(3)(a)6 (married couple’s allowance: marriages before 5 December 2005) is replaced with “£9,125”;
e
the amount specified in section 46(3)(a)7 (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005) is replaced with “£9,125”; and
f
the amount specified in sections 45(4) and 46(4)8 (married couple’s allowance: adjusted net income limit) is replaced with “£30,400”.