.
2008 / 09
2007 / 08
Personal Allowance (basic)

£5,435

£5,225

Personal Allowance (65-74)
£9,030
£7,550
Personal Allowance (75 & over)
£9,180
£7,690
Married couple's allowance (basic)*
£2,540
£2,440
Married couple's (under 75) allowance*
£6,535
£6,285
Married couple's (75 & over) allowance*
£6,625
£6,365
The age related allowances are reduced progressively if income exceeds: **
£21,800
£20,900
Blind person's allowance
£1,800
£1,730

If you become 65 or 75 during the year to 5 April 2009, you are entitled to the allowance for that age group.

** If your income is over the 'income limit', the age related allowance reduces by half of the amount (£1 for every £2) you have over that limit, until the basic rate allowance is reached (you'll always get the basic allowance, whatever the level of your income).

So if, for example, you're 66 and have an income of £22,300 (£500 over the limit) your age-related allowance would reduce by £250 to £8,780.

Please note
- Married couples allowances also available for civil partnerships