| |
06-07 |
05-06 |
| Personal (basic) |
£5,035 |
£4,895 |
| Personal (65-74) |
£7,280 |
£7,090 |
| Personal (75 & over) |
£7,420 |
£7,220 |
| Married/civil partners (minimum) at 10%* |
£2,350 |
£2,280 |
| Married/civil partners (under 75) at 10%* |
£6,065 |
£5,905 |
| Married/civil partners (75+) at 10% |
£6,135 |
£5,975 |
| Age-related reliefs reduced by 50% of income over |
£20,100 |
£19,500 |
| Blind person's allowance |
£1,660 |
£1,610 |
| Rent-a-room tax-free income |
£4,250 |
£4,250 |
| Venture capital trust (VCT) up to £200,000 |
30% |
40% |
Enterprise investment scheme (EIS)
at 20%
|
£400,000 |
£200,000 |
| EIS eligible for Capital Gains Tax re-investment relief |
No limit |
*
Where at least one spouse/civil partner was born before
6 April 1935
|
|
