* These allowances are reduced where the income is above the income limit by £1 for every £2 of income above the limit, but will never be less the personal allowance or minimum amount of married couple's allowance.

The 2008 pre-budget announced that for 2010/11 the personal allowance will be reduced for individuals with a gross income before the allowance of £100,000. The allowance will be reduced by £1 for every £2 of gross income above the income limit up to a maximum reduction of half the personal allowance. For those with an income over £140,000 there will be a further reduction of £1 for every £2 above this income limit up to a maximum of the full allowance.