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The Income Tax (Indexation) (No. 2) Order 2007

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Statutory Instruments

2007 No. 3481

INCOME TAX

The Income Tax (Indexation) (No. 2) Order 2007

Made

10th December 2007

The Treasury make the following Order in compliance with the duty imposed upon them by section 57(6) of the Income Tax Act 2007(1).

Citation and interpretation

1.—(1) This Order may be cited as the Income Tax (Indexation) (No. 2) Order 2007.

(2) In this Order references to sections, without more, are references to sections of the Income Tax Act 2007.

Indexed amounts for the tax year 2008-09

2.—(1) The amounts specified in the provisions listed in subsection (1) of section 57 (indexation of allowances) are replaced for the tax year 2008-09 with the amounts specified in paragraphs (2) to (9) below.

(2) The amount specified in section 35 (personal allowance for those aged under 65) is £5,435.

(3) The amount specified in section 36(1) (personal allowance for those aged 65 to 74) is £7,850.

(4) The amount specified in section 37(1) (personal allowance for those aged 75 and over) is £8,000.

(5) The amount specified in section 38(1) (blind person’s allowance) is £1,800.

(6) The amount specified in section 43 (tax reductions for married couples and civil partners: the minimum amount) is £2,540.

(7) The amounts specified in section 45 (marriages before 5 December 2005) are—

(a)in subsection (3)(a) (married couple’s allowance: one spouse aged 75 or over) £6,625, and

(b)in subsection (3)(b) (married couple’s allowance: one spouse aged less than 75 and born before 6 April 1935) £6,535.

(8) The amounts specified in section 46 (marriages and civil partnerships on or after 5 December 2005) are—

(a)in subsection (3)(a) (married couple’s allowance: one spouse or civil partner aged 75 or over) £6,625, and

(b)in subsection (3)(b) (married couple’s allowance: one spouse or civil partner aged less than 75 and born before 6 April 1935) £6,535.

(9) The amount specified in each of sections 36(2), 37(2), 45(4) and 46(4) (adjusted net income limit) is £21,800.

Frank Roy

Alan Campbell

Two of the Lords Commissioners of Her Majesty’s Treasury

10th December 2007

EXPLANATORY NOTE

(This note is not part of the Order)

This order replaces the amounts specified in the provisions listed in subsection (1) of section 57 of the Income Tax Act 2007 with the amounts which, as a result of that section, are the allowances, amounts, the minimum amount and the adjusted net income limits for the tax year 2008-09 as increased by indexation.

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