Personal Allowance
The standard UK Personal Allowance, adjusted-net-income taper and effective tax years.
The standard UK Personal Allowance, adjusted-net-income taper and effective tax years.
Standard Personal Allowance for 2026–27
Reviewed · Current · Law · 6 April 2026 to 5 April 2027
£12,570
£100,000
1/2
The standard Personal Allowance is £12,570 and is tapered by £1 for every £2 of adjusted net income above £100,000.
If tapering leaves an amount that is not a whole pound, section 35 rounds the remaining allowance up to the next whole pound. The allowance cannot fall below zero.
Exceptions and branches
- Adjusted net income is a statutory calculation; it is not automatically gross pay or cash received.
- Marriage Allowance, Blind Person's Allowance and other allowance adjustments are separate rules.
Assumptions
- The individual is entitled to the standard Personal Allowance.
Standard Personal Allowance for 2027–28
Reviewed · Future · Law · 6 April 2027 to 5 April 2028
£12,570
£100,000
1/2
The standard Personal Allowance is £12,570 and is tapered by £1 for every £2 of adjusted net income above £100,000.
If tapering leaves an amount that is not a whole pound, section 35 rounds the remaining allowance up to the next whole pound. The allowance cannot fall below zero.
Exceptions and branches
- Adjusted net income is a statutory calculation; it is not automatically gross pay or cash received.
- Marriage Allowance, Blind Person's Allowance and other allowance adjustments are separate rules.
Assumptions
- The individual is entitled to the standard Personal Allowance.
Standard Personal Allowance for 2028–29
Reviewed · Future · Law · 6 April 2028 to 5 April 2029
£12,570
£100,000
1/2
The standard Personal Allowance is £12,570 and is tapered by £1 for every £2 of adjusted net income above £100,000.
If tapering leaves an amount that is not a whole pound, section 35 rounds the remaining allowance up to the next whole pound. The allowance cannot fall below zero.
Exceptions and branches
- Adjusted net income is a statutory calculation; it is not automatically gross pay or cash received.
- Marriage Allowance, Blind Person's Allowance and other allowance adjustments are separate rules.
Assumptions
- The individual is entitled to the standard Personal Allowance.
Standard Personal Allowance for 2029–30
Reviewed · Future · Law · 6 April 2029 to 5 April 2030
£12,570
£100,000
1/2
The standard Personal Allowance is £12,570 and is tapered by £1 for every £2 of adjusted net income above £100,000.
If tapering leaves an amount that is not a whole pound, section 35 rounds the remaining allowance up to the next whole pound. The allowance cannot fall below zero.
Exceptions and branches
- Adjusted net income is a statutory calculation; it is not automatically gross pay or cash received.
- Marriage Allowance, Blind Person's Allowance and other allowance adjustments are separate rules.
Assumptions
- The individual is entitled to the standard Personal Allowance.
Standard Personal Allowance for 2030–31
Reviewed · Future · Law · 6 April 2030 to 5 April 2031
£12,570
£100,000
1/2
The standard Personal Allowance is £12,570 and is tapered by £1 for every £2 of adjusted net income above £100,000.
If tapering leaves an amount that is not a whole pound, section 35 rounds the remaining allowance up to the next whole pound. The allowance cannot fall below zero.
Exceptions and branches
- Adjusted net income is a statutory calculation; it is not automatically gross pay or cash received.
- Marriage Allowance, Blind Person's Allowance and other allowance adjustments are separate rules.
Assumptions
- The individual is entitled to the standard Personal Allowance.
Standard Personal Allowance for 2023–24
Reviewed · Historic · Law · 6 April 2023 to 5 April 2024
£12,570
£100,000
1/2
The standard Personal Allowance is £12,570 and is tapered by £1 for every £2 of adjusted net income above £100,000.
If tapering leaves an amount that is not a whole pound, section 35 rounds the remaining allowance up to the next whole pound. The allowance cannot fall below zero.
Exceptions and branches
- Adjusted net income is a statutory calculation; it is not automatically gross pay or cash received.
- Marriage Allowance, Blind Person's Allowance and other allowance adjustments are separate rules.
Assumptions
- The individual is entitled to the standard Personal Allowance.
Standard Personal Allowance for 2024–25
Reviewed · Historic · Law · 6 April 2024 to 5 April 2025
£12,570
£100,000
1/2
The standard Personal Allowance is £12,570 and is tapered by £1 for every £2 of adjusted net income above £100,000.
If tapering leaves an amount that is not a whole pound, section 35 rounds the remaining allowance up to the next whole pound. The allowance cannot fall below zero.
Exceptions and branches
- Adjusted net income is a statutory calculation; it is not automatically gross pay or cash received.
- Marriage Allowance, Blind Person's Allowance and other allowance adjustments are separate rules.
Assumptions
- The individual is entitled to the standard Personal Allowance.
Standard Personal Allowance for 2025–26
Reviewed · Historic · Law · 6 April 2025 to 5 April 2026
£12,570
£100,000
1/2
The standard Personal Allowance is £12,570 and is tapered by £1 for every £2 of adjusted net income above £100,000.
If tapering leaves an amount that is not a whole pound, section 35 rounds the remaining allowance up to the next whole pound. The allowance cannot fall below zero.
Exceptions and branches
- Adjusted net income is a statutory calculation; it is not automatically gross pay or cash received.
- Marriage Allowance, Blind Person's Allowance and other allowance adjustments are separate rules.
Assumptions
- The individual is entitled to the standard Personal Allowance.
Worked examples
The standard Personal Allowance is £12,570. It starts to taper when adjusted net income exceeds £100,000 and reaches zero at £125,140.
-
At adjusted net income of £100,001, the unrounded result is £12,569.50. Income Tax Act 2007 section 35 rounds up the remaining allowance to the next whole pound, so the allowance is still £12,570.
-
At £100,002, the £1 reduction leaves an allowance of £12,569.
-
At £125,140, the £12,570 reduction leaves no Personal Allowance.
The same £12,570 standard amount is enacted for 2028–29, 2029–30 and 2030–31 by Finance Act 2026, section 10. That future allowance does not establish future Income Tax rates or answer whether an individual is entitled to it.
What changed
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5 April 2024: The standard Personal Allowance is £12,570 and is tapered by £1 for every £2 of adjusted net income above £100,000.
-
5 April 2025: The standard Personal Allowance is £12,570 and is tapered by £1 for every £2 of adjusted net income above £100,000.
-
5 April 2026: The standard Personal Allowance is £12,570 and is tapered by £1 for every £2 of adjusted net income above £100,000.
Related concepts
Linked from
Sources
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Income Tax Act 2007, section 35 — Section 35. Primary authority.
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Income Tax Act 2007, section 58 — Section 58. Primary authority.
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Finance Act 2023, section 5 — Section 5. Primary authority.
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Income Tax rates and Personal Allowances — Personal Allowances; Income Tax rates and bands. Official guidance.
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Income Tax rates and allowances for current and previous tax years — Personal Allowances and non-savings Income Tax tables. Official guidance.
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Finance Act 2026, section 10 — Section 10. Primary authority.
Knowledge version: sterling-knowledge@2026-09-11.7. Last checked 11 September 2026.