Tax free Personal Allowance depending on age for tax years: 2015-16 and 2016-17

Exemption type  2015-16 Changed 2016-17

personal allowance (persons aged under 65) £ 10.600 + £ 400 £ 11,000

personal allowance (persons aged 65-74) £ 10,600 £ 11,000

personal allowance (persons aged 75 and over) £ 10,660 £ 11,000

personal allowance income limit  £ 100,000 £ 100,000

married couple allowance (persons aged 75 and above) £ 8.355 £ 8.355

income limit depending on age £ 27,700 £ 27,700

married couple allowance - minimum sum £ 3,220 £ 3,220

personal allowance for the blind £ 2.290 £ 2.290

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Personal Allowance is reduced by £ 1 for every £ 2 of income over £ 100,000.