The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2023

Citation and Interpretation

1.—(1) This Order may be cited as the Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2023.

(2) In this Order, references to sections are references to sections of the Income Tax Act 2007.

Indexation of allowances for the tax year 2023-24

2.  For the tax year 2023-24—

(a) the amount specified in section 38(1)(1) (blind person’s allowance) is replaced with “£2,870”;

(b) the amount specified in section 43(2) (tax reductions for married couples and civil partners: persons born before 6 April 1935: meaning of “the minimum amount”) is replaced with “£4,010”;

(c) the amount specified in section 45(3)(a)(3) (married couple’s allowance: marriages before 5 December 2005) is replaced with “£10,375”;

(d) the amount specified in section 46(3)(a)(4) (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005) is replaced with “£10,375”; and

(e) the amounts specified in sections 45(4)(5) and 46(4)(6) (married couple’s allowance: adjusted net income limit) are replaced with “£34,600”.

Nigel Huddleston

Steve Double

Two of the Lords Commissioners of His Majesty’s Treasury

16th January 2023