{
  "url": "https://openlegislation.uk/income-tax-indexation-order-2020/article-2",
  "json_url": "https://openlegislation.uk/income-tax-indexation-order-2020/article-2.json",
  "legislation": "uksi/2020/343",
  "legislation_title": "The Income Tax (Indexation) Order 2020",
  "legislation_url": "https://openlegislation.uk/income-tax-indexation-order-2020",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Indexation of allowances for the tax year 2020-21",
  "text": "For the tax year 2020-21—\n(a) the amount specified in section 38(1) (blind person’s allowance) is replaced with “£2,500”;\n(b) the amount specified in section 43 (tax reductions for married couples and civil partners: the minimum amount) is replaced with “£3,510”;\n(c) the amount specified in section 45(3)(a) (married couple’s allowance: marriages before 5 December 2005) is replaced with “£9,075”;\n(d) the amount specified in section 46(3)(a) (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005) is replaced with “£9,075”;\n(e) the amount specified in sections 45(4) and 46(4) (married couple’s allowance: adjusted net income limit) is replaced with “£30,200”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The amount specified in section 38(1) was last substituted by S.I. 2018/1150."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The amount specified in section 43 was last substituted by of S.I. 2018/1150."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 45(3) was amended by Part 10 of Schedule 1 to the SLRA 2013. The amount specified in section 45(3)(a) was last substituted by S.I. 2018/1150."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 46(3) was amended by Part 10 of Schedule 1 to SLRA 2013. The amount specified in section 46(3)(a) was last substituted by S.I. 2018/1150."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 45(4) was amended by section 2(6) of FA 2014 with effect for the tax year 2015-16 and subsequent tax years, and by section 5(6) of FA 2015 with effect for the tax year 2016-17 and subsequent tax years. Section 46(4) was amended by section 2(7) of FA 2014 with effect for the tax year 2015-16 and subsequent tax years, and by section 5(7) of FA 2015 with effect for the tax year 2016-17 and subsequent tax years. The amounts specified in sections 45(4) and 46(4) were last substituted by S.I. 2018/1150."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/343/article/2",
    "retrieved_at": "2026-10-28T22:31:50.950238+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}