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Personal Tax Allowances

Volume 448: debated on Monday 3 July 2006

To ask the Chancellor of the Exchequer what the personal tax allowances were for (a) a single person, (b) a single wage married couple, (c) a two-wage married couple, (d) a single parent and (e) a widowed mother in (i) 1976, (ii) 1979, (iii) 1980, (iv) 1983, (v) 1987, (vi) 1992 (vii) April 1997 and (viii) each year from May 1997. (81243)

The answer is provided in the table.

Single person

Single wage married couple1

Two wage married couple2

Single parent3

Widowed mother4

1976-77

735

1,085

1,820

51,100

61,450

1979-80

1,165

1,815

2,980

1,815

71,815

1980-81

1,375

2,145

3,520

2,145

2,145

1983-84

1,785

2,795

4,580

2,795

2,795

1987-88

2,425

3,795

6,220

3,795

3,795

1992-93

3,445

5,165

8,610

5,165

5,165

1997-98

4,045

84,045 + 1,830 x 15%

8,090 + 1,830 x 15%

4,045 + 1,830 x 15%

94,045 + 3,660 x 15%

1998-99

4,195

4,195 + 1,900 x 15%

8,390 + 1,900 x 15%

4,195+ 1,900 x 15%

4,195 + 3,880 x 15%

1999-2000

4,335

4,335 + 1,970 x 10%

8,670 + 1,970 x 10%

4,335 + 1,970 x 10%

4,335 + 3,940 x 10%

2000-01

4,385

4,385

8,770

4,385

104,385 + 2,000 x 10%

2001-02

4,535

4,535

9,070

114,535 + 5,200 x 10%

4,535 + 5,200 x 10%

2002-03

4,615

4,615

9,230

4,615 + 5,290 x 10%

4,615 + 5,290 x 10%

2003-04

4,615

4,615

9,230

4,615

4,615

2004-05

4,745

4,745

9,490

4,745

4,745

2005-06

4,895

4,895

9,790

4,895

4,895

2006-07

5,035

5,035

10,070

5,035

5,035

1 Assumes husband is wage earner. 2 Married allowance withdrawn for 2000-01 et seq, unless one of the couple born before 6 April 1935. 3 Additional personal allowance (APA) equivalent of married allowance. Given as a tax reduction from 1994-95. Withdrawn for 2000-01 et seq. 4 Widow's bereavement allowance (WBA) introduced in 1980-81 for year of bereavement. Available for year of death and following year from 1982-83. Equivalent of married allowance. Given as a tax reduction from 1994-95. Withdrawn for deaths after 5 April 2000. 5 Single person's tax allowance and additional relief for a qualifying child. Further relief possibly due if more than one child. 6 Single person's tax allowance, relief for a widow with dependants and additional relief for a qualifying child. Further relief possibly due if more than one child. 7 Single person's tax allowance and relief for a widow with dependants. 8 Married couple's allowance (MCA) given as a tax reduction at 15% and 10% for 1999-2000. 9 WBA and APA. 10 WBA available only if widowed during previous tax year. 11 Children's tax credit given as a tax reduction at 10% and restricted where income exceeded income limit. Also available to single and two wage married couples who had a qualifying child. Replaced from 2003-04 by child tax credit.