The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2021

Indexation of allowances for the tax year 2022-23

2.  For the tax year 2022-23—

(a) the amount specified in section 38(1)(1) (blind person’s allowance) is replaced with “£2,600”;

(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 “£3,640”;

(c) the amount specified in section 45(3)(a)(3) (married couple’s allowance: marriages before 5 December 2005) is replaced with “£9,415”;

(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 “£9,415”; 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 “£31,400”.

(1)

The amount specified in section 38(1) was last substituted by article 3(b) of S.I. 2021/111.

(2)

The amount specified in section 43 was last substituted by article 3(c) of S.I. 2021/111.

(3)

Section 45(3) was amended by Part 10 of Schedule 1 to SLRA 2013 and regulation 45(4)(c) of S.I. 2020/1143. The amount specified in section 45(3)(a) was last substituted by article 3(d) of S.I. 2021/111.

(4)

Section 46(3) was amended and Part 10 of Schedule 1 to the SLRA 2013. The amount specified in section 46(3)(a) was last substituted by article 3(e) of S.I. 2021/111.

(5)

Section 45(4) was amended by section 5(6) of FA 2015. The amount specified in section 45(4) was last substituted by article 3(f) of S.I. 2021/111.

(6)

Section 46(4) was amended by section 5(7) of FA 2015. The amount specified in section 46(4) was last substituted by article 3(f) of S.I. 2021/111.