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The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2021
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- UK Statutory Instruments
- 2021 No. 1421
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order fulfils the indexation requirements in section 57 (indexation of allowances) of the Income Tax Act 2007 (c. 3) in respect of blind person’s allowance and married couple’s allowance, which is increased by reference to the Consumer Price Index. This increase has effect for the 2022-23 tax year. This Order does not provide for the indexation of the basic rate allowance or personal allowance, which have been specified by section 5 of the Finance Act 2021 (c. 26) for the 2022-23, 2023-24, 2024-25 and 2025-26 tax years.
A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and relates to a predetermined indexation formula.
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