| . |
2010
/ 11 | 2009
/ 10 |
| Personal Allowance (basic) * | £6,475 |
£6,475 |
| Personal Allowance reduced by 50% of income over | £100,000 |
n/a |
| Personal Allowance (65-74) | £9,490 |
£9,490 |
| Personal Allowance (75 & over) | £9,640 |
£9,640 |
| Married couple's allowance (basic) | £2,670 |
£2,670 |
| Married couple's (75 & over) allowance** |
£6,965 |
£6,965 |
| Income limit for age-related allowances | £22,900 |
£22,900 |
| Enterprise Investment Scheme at 20%*** | £500,000 |
£500,000 |
| Venture Capital Trust at 30% | £200,000 |
£200,000 |
| Blind person's allowance | £1,890 |
£1,890 |
| 'Rent a Room' | £4,250 |
£4,250 |