The personal allowance is reduced by £1 for every £2 by which total income exceeds 100,000.

# Age related personal allowances are reduced by £1 for every £2 by which total income exceeds the limit shown. The allowance does not fall below the basic.

## Married couples allowance is available only if born before 6 April 1935.
Reduced by £1 for every £2 by which total income exceeds the limit shown but the allowance cannot fall below 3,220 (2014/2015 3,140).