The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2025

• Citation: S.I. 2025/53
• Sections: 2

Section 1 Citation and interpretation

(1) This Order may be cited as the Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2025.

(2) This Order has effect for the tax year 2025-26 and subsequent tax years.

Section 2 Indexation of allowances

The Income Tax Act 2007 is amended as follows—

(a) in section 38(1) (blind person’s allowance) for “£3,070” substitute “£3,130” ;

(b) in section 43 (tax reductions for married couples and civil partners: persons born before 6 April 1935: meaning of “the minimum amount”) for “£4,280” substitute “£4,360” ;

(c) in section 45(3)(a) (married couple’s allowance: marriages before 5 December 2005) for “£11,080” substitute “£11,270” ;

(d) in section 46(3)(a) (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005) for “£11,080” substitute “£11,270” ; and

(e) in sections 45(4) and 46(4) (married couple’s allowance: adjusted net income limit) for “£37,000” substitute “£37,700” .