Allowed at top rate of tax 2010/11 2009/10
Personal Allowance £7,475 £6,475
Personal Allowance (65-74)* £9,490 £9,490
Personal Allowance (75 and over)* £10,090 £9,640
Blind Person’s Allowances £1,980 £1,890

Personal Allowances in 2010/11 are withdrawn at £1 for every £2 by which total income tax exceeds £100,000.

Allowed only at 10% 2011/12 2010/11
Married Couple’s Allowances * (Only available if born before 6th April 1935) £7,295 £6,965
Income limit for age-related allowances £24,000 £22,900

*Age allowances are reduced £1 for every £2 by which income exceeds the income limit, until the age allowance is reduced to the normal allowances. Personal allowance is reduced before married couple’s allowances. MCA is reduced to a minimum of £2,800 (2010/11: £2,670)