| . |
2011
/ 12
|
2010
/ 11
|
| Personal Allowance (basic) |
£7,475 |
£6,475 |
| Personal Allowance reduced by 50% of income over |
£100,000
|
£100,000
|
| Personal Allowance (65-74) |
£9,940
|
£9,490
|
| Personal Allowance (75 & over) |
£10,090
|
£9,640
|
| Married couple's allowance (basic at 10%) ** |
£2,800
|
£2,670
|
| Married couple's (75 & over) allowance** |
£7,295
|
£6,965
|
| Income limit for age-related allowances |
£24,000
|
£22,900
|
| Enterprise Investment Scheme (EIS), £500,000 max |
30%
|
20%
|
| Venture Capital Trust, £200,000 max |
30%
|
30%
|
| Blind person's allowance |
£1,980
|
£1,890
|
| 'Rent a Room' |
£4,250
|
£4,250
|