# The Income Tax (Indexation) Order 2010, Article 4: Indexation of allowances for the tax year 2011–12


For the tax year 2011–12—
(a) the amount specified in section 35(1) (personal allowance for those aged under 65) is replaced with “£6,785”;
(b) the amount specified in section 36(1) (personal allowance for those aged 65 to 74) is replaced with “£9,940”;
(c) the amount specified in section 37(1) (personal allowance for those aged 75 and over) is replaced with “£10,090”;
(d) the amount specified in section 38(1) (blind person’s allowance) is replaced with “£1,980”;
(e) the amount specified in section 43 (tax reductions for married couples and civil partners: the minimum amount) is replaced with “£2,800”;
(f) in section 45 (marriages before 5th December 2005)—
(i) the amount specified in subsection (3)(a) (married couple’s allowance: one spouse aged 75 or over and born before 6th April 1935) is replaced with “£7,295”;
(ii) the amount specified in subsection (3)(b) (married couple’s allowance: one spouse aged less than 75 and born before 6th April 1935) is replaced with “£7,185”;
(g) in section 46 (marriages and civil partnerships on or after 5th December 2005)—
(i) the amount specified in subsection (3)(a) (married couple’s allowance: one spouse or civil partner aged 75 or over and born before 6th April 1935) is replaced with “£7,295”;
(ii) the amount specified in subsection (3)(b) (married couple’s allowance: one spouse or civil partner aged less than 75 and born before 6th April 1935) is replaced with “£7,185”;
(h) the amount specified in each of sections 36(2), 37(2), 45(4) and 46(4) (adjusted net income limit) is replaced with “£24,000”.

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Source: https://www.legislation.gov.uk/uksi/2010/2879/article/4 (the official version)
Page: https://openlegislation.uk/income-tax-indexation-order-2010/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.