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Exemption Limits   back to taxes

NB : Civil Partnership changes apply from 1 January 2011

Personal Circumstances

Tax Year 2013

Tax Year 2014

Single, Widowed or a Surviving Civil Partner
65 years of age or over

Married or in a Civil Partnership
65 years of age or over

Additional for Dependent Children
1st and 2nd quallifying child (each)
Each subsequent qualifying child
Marginal Relief Tax Rate *

18,000


36,000

 

575
830
40% *

18,000


36,000

 

575
830
40%*

* The Marginal Relief Tax Rate only applies to persons 65 years of age or over.