UK Income Tax Allowances: 2011-12, 2012-13 and 2013-14
A historical reference table of United Kingdom Income Tax allowances for the 2011-12, 2012-13 and 2013-14 tax years, covering the Personal Allowance, age-related or birth-date-related allowances, Married Couple's Allowance and Blind Person's Allowance.
Historical information: These figures apply only to the tax years shown. UK allowances and eligibility rules have changed since then. For present-day tax planning or filing, use the current HMRC rates and allowances.
UK Income Tax allowance table
| Allowance | 2013-14 | 2012-13 | 2011-12 |
|---|---|---|---|
| Standard Personal Allowance / Personal Allowance for people under 65 before 2013-14 | £9,440 (born after 5 April 1948) | £8,105 | £7,475 |
| Income limit for the standard Personal Allowance | £100,000 | £100,000 | £100,000 |
| Higher Personal Allowance: aged 65-74 | Not applicable under the 2013-14 birth-date structure | £10,500 | £9,940 |
| Higher Personal Allowance: born between 6 April 1938 and 5 April 1948 | £10,500 | Not applicable | Not applicable |
| Higher Personal Allowance: aged 75 and over | Not applicable under the 2013-14 birth-date structure | £10,660 | £10,090 |
| Higher Personal Allowance: born before 6 April 1938 | £10,660 | Not applicable | Not applicable |
| Income limit for age-related / higher Personal Allowance | £26,100 | £25,400 | £24,000 |
| Married Couple's Allowance — maximum amount (where at least one spouse or civil partner was born before 6 April 1935) | £7,915 | £7,705 | £7,295 |
| Married Couple's Allowance — minimum amount | £3,040 | £2,960 | £2,800 |
| Blind Person's Allowance | £2,160 | £2,100 | £1,980 |
Important notes on these historical allowances
- For these years, the standard Personal Allowance was reduced by £1 for every £2 of income above £100,000 and could be reduced to zero.
- Up to and including 2012-13, the higher Personal Allowances were described by age. From 2013-14, HMRC expressed the corresponding higher allowances by date of birth.
- The higher Personal Allowance was reduced by £1 for every £2 of income above its applicable income limit, subject to the rules for the standard Personal Allowance.
- Married Couple's Allowance was available under the historic rules where at least one spouse or civil partner was born before 6 April 1935. Tax relief on the allowance was restricted to 10%.
Official HMRC source and current rates
The figures above have been checked against HM Revenue & Customs historical rates and allowances.
HMRC: Income Tax rates and allowances for current and previous tax years
Always use current HMRC guidance for a current tax year. This page is maintained as a historical reference.