Part 1 Personal Allowances

Column (1) Person, couple or polygamous marriage		Column (2) Amount
(1)^f1 Single claimant or lone parent—		(1)
(b)	who has attained pensionable age before 1st April 2021.	(b)	£256.00.
(c)	who has attained pensionable age on or after 1st April 2021.	(c)	£238.00.
(2) Couple—		(2)
(b)	one member or both members who have attained pensionable age before 1st April 2021.	(b)	£383.35.
(c)	both members who have attained pensionable age on or after 1st April 2021.	(c)	£363.25.
(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)	£383.35;
(b)	for each additional spouse who is a member of the same household as the claimant.	(b)	£127.35.
(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)	£363.25;
(b)	for each additional spouse who is a member of the same household as the claimant.	(b)	£125.25.

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