Age-related allowance

Article ID: 785
Last updated: 24 Mar, 2025

In previous years, if you were 65 or over, you may have qualified for an additional age-related allowance on top of your personal allowance. Unfortunately since 2016/17, there is no additional allowance which can be claimed. See the table below for figures for 2016–17 and previous tax years.

However, your personal allowance could be reduced if your total income exceeds the income limit. The personal allowance starts to be reduced when net adjusted income exceeds £100,000. The reduction is at the rate of £1 for every £2 over this limit. 

Tax year

Personal allowance (PA)

Age-related PA 
65–74

Age-related PA
75+

Income limit

2016-17 £11,000 £11,000 £11,000 £27,700
2015–16 £10,600 £10,600 £10,660 £27,700

2014–15

£10,000

£10,500

£10,660

£27,000

2013–14

£9,440

£10,500

£10,660

£26,100

2012–13

£8,105

£10,500

£10,660

£25,400

2011–12

£7,475

£9,940

£10,090

£24,000

2010–11

£6,475

£9,490

£9,640

£22,900

2009–10

£6,475

£9,490

£9,640

£22,900

2008–09

£6,035

£9,030

£9,180

£21,800

2007–08

£5,225

£7,550

£7,690

£20,900

2006–07

£5,035

£7,280

£7,420

£20,100

2005–06

£4,895

£7,090

£7,220

£19,500

2004–05

£4,745

£6,830

£6,950

£18,900

Article ID: 785
Last updated: 24 Mar, 2025
Revision: 13
Views: 1654
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