| Personal allowance age 64 or under | 6,475 |
| Personal allowance age 65-74 | 9,490 |
| Personal allowance age 75 or over | 9,640 |
| |
| Married Couple's allowance age less than 75 and born before 06Apr35 | 6,865 at 10% |
| Married couple's allowance age 75 or over | 6,965 at 10% |
| Married couple's allowance minimum amount | 2,670 at 10% |
| |
| Age allowance income threshold | 22,900 |
| Age allowance restriction | 50% of income above threshold |
| |
| Basic rate (up to 37,400) | 20% |
| Higher rate (37,401 to 150,000) | 40% |
| Additional rate (150,001 and over) | 50% |
| Rate on non-dividend savings income | 10% up to £2,440 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% |