Main Income Tax Reliefs	Tax Year 00/01		Tax Year 99/00
Personal allowance	£4,385		£4,335
Married couples allowance* (1)	£2,000**		£1,970
Blind persons allowance*	£1,400		£1,380
Widows Bereavement Allowance* (3)	£2,000***		£1,970
Age related allowances limit (apply if income less than limit, reduced if gross income exceeds limit)	£17,000		£16,800
Personal allowance, age 65-74	£5,790		£5,720
Married couples allowance*,
age 65-74	£5,185		£5,125
Personal allowance, age 75+	£6,050		£5,980
Married couples allowance*, age 75+	£5,255		£5,195
* Relief restricted to 10%.
** From 6th April 2000 these allowances are only available to people born (or, if a couple, where one person) before 6th April 1935. It is not planned to change this date in future years. Ie if you do not qualify in 2000/1 then you will never qualify. £2000 is the minimum value for those whose income is high enough for all age related enhancements to be clawed back.
*** Only applies if widowed before 6th April 2000.
(1) In the year in which you qualify you get it pro-rata according to the number of whole months, rounded up.
(2) In the year in which you qualify you get it for the whole year.
(3) In the year in which husband dies available for the whole year, and the year following, if widow does not remarry.

© A Graham & Co, 2001