| Personal allowance age 64 or under | 7,475 |
| Personal allowance age 65-74 | 9,940 |
| Personal allowance age 75 or over | 10,090 |
|   |
| Married Couple's allowance (born before 06Apr35) | 7,295 at 10% |
| Married couple's allowance minimum amount | 2,800 at 10% |
|   |
| Age allowance income threshold | 22,900 |
| Age allowance restriction | 50% of income above threshold |
|   |
| Basic rate (up to 35,000) | 20% |
| Higher rate (35,001 to 150,000) | 40% |
| Additional rate (150,001 and over) | 50% |
|   |
| Rate on non-dividend savings income | 10% up to £2,560 then 20% up to basic rate limit then 40% up to higher rate limit and then 50% |
|   |
| Rate on dividend savings income | 10% up to basic rate limit then 32.5% up to higher rate limit and then 42.5% |