Indexation of allowances for the tax year 2023-242
For the tax year 2023-24—
a
the amount specified in section 38(1)2 (blind person’s allowance) is replaced with “£2,870”
;
b
the amount specified in section 433 (tax reductions for married couples and civil partners: persons born before 6 April 1935: meaning of “the minimum amount”) is replaced with “£4,010”
;
c
the amount specified in section 45(3)(a)4 (married couple’s allowance: marriages before 5 December 2005) is replaced with “£10,375”
;
d
the amount specified in section 46(3)(a)5 (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005) is replaced with “£10,375”
; and