Part 1 Personal Allowances
| Column (1) Person, couple or polygamous marriage | Column (2) Amount | |||
|---|---|---|---|---|
| (1) Single claimant or lone parent— | (1) | |||
| (b) (c) | who has attained pensionable age before 1st April 2021. who has attained pensionable age on or after 1st April 2021. | (b) (c) | £235.20. £218.15. | |
| (2) Couple— | (2) | |||
| (b) (c) | one member or both members who have attained pensionable age before 1st April 2021. both members who have attained pensionable age on or after 1st April 2021. | (b) (c) | £352.00. £332.95. | |
| (4) If the claimant is a member of a polygamous marriage and one or more members of the marriage have attained pensionable age before 1st April 2021— | (4) | |||
| (a) | for the claimant and the other party to the marriage; | (a) | £352.00; | |
| (b) | for each additional spouse who is a member of the same household as the claimant. | (b) | £116.80. | |
| (5) If the claimant is a member of a polygamous marriage and all members of the marriage have attained pensionable age on or after 1st April 2021— | (5) | |||
| (a) | for the claimant and the other party to the marriage; | (a) | £332.95; | |
| (b) | for each additional spouse who is a member of the same household as the claimant. | (b) | £114.80. | |