Personal Allowance: every value since 1990
The amount of income a person can have each tax year before they pay Income Tax. Since 2010 to 2011 it goes down by £1 for every £2 of income over £100,000.
HM Revenue and Customs gives 37 values for this rate, from £3,005 in 1990 to 1991 to £12,570 in 2026 to 2027. Of the 36 year-to-year steps, it stayed the same in 10, went up in 26 and never went down. The largest rise from one value to the next was +16.5%, in 2013 to 2014 (from £8,105 to £9,440). Across the whole series the cash value changed by +318.3%. The value in 2025 to 2026 was the same as the one before; ONS CPI inflation for calendar year 2025 was 3.4%. Ten years before the latest value, in 2016 to 2017, it was £11,000. Income Tax receipts were £326.9 billion in 2025 to 2026, according to HMRC.
Personal Allowance
| Tax year | Personal Allowance (a year) | Change on previous value | CPI inflation that calendar year (ONS, D7G7) |
|---|---|---|---|
| 2026 to 2027 | £12,570 | – | not yet published |
| 2025 to 2026 | £12,570 | – | 3.4% |
| 2024 to 2025 | £12,570 | – | 2.5% |
| 2023 to 2024 | £12,570 | – | 7.3% |
| 2022 to 2023 | £12,570 | – | 9.1% |
| 2021 to 2022 | £12,570 | +0.6% | 2.6% |
| 2020 to 2021 | £12,500 | – | 0.9% |
| 2019 to 2020 | £12,500 | +5.5% | 1.8% |
| 2018 to 2019 | £11,850 | +3.0% | 2.5% |
| 2017 to 2018 | £11,500 | +4.5% | 2.7% |
| 2016 to 2017 | £11,000 | +3.8% | 0.7% |
| 2015 to 2016 | £10,600 | +6.0% | 0.0% |
| 2014 to 2015 | £10,000 | +5.9% | 1.5% |
| 2013 to 2014 | £9,440 | +16.5% | 2.6% |
| 2012 to 2013 | £8,105 | +8.4% | 2.8% |
| 2011 to 2012 | £7,475 | +15.4% | 4.5% |
| 2010 to 2011 | £6,475 | – | 3.3% |
| 2009 to 2010 | £6,475 | +7.3% | 2.2% |
| 2008 to 2009 | £6,035 | +15.5% | 3.6% |
| 2007 to 2008 | £5,225 | +3.8% | 2.3% |
| 2006 to 2007 | £5,035 | +2.9% | 2.3% |
| 2005 to 2006 | £4,895 | +3.2% | 2.1% |
| 2004 to 2005 | £4,745 | +2.8% | 1.3% |
| 2003 to 2004 | £4,615 | – | 1.4% |
| 2002 to 2003 | £4,615 | +1.8% | 1.3% |
| 2001 to 2002 | £4,535 | +3.4% | 1.2% |
| 2000 to 2001 | £4,385 | +1.2% | 0.8% |
| 1999 to 2000 | £4,335 | +3.3% | 1.3% |
| 1998 to 1999 | £4,195 | +3.7% | 1.6% |
| 1997 to 1998 | £4,045 | +7.4% | 1.8% |
| 1996 to 1997 | £3,765 | +6.8% | 2.4% |
| 1995 to 1996 | £3,525 | +2.3% | 2.6% |
| 1994 to 1995 | £3,445 | – | 2.0% |
| 1993 to 1994 | £3,445 | – | 2.5% |
| 1992 to 1993 | £3,445 | +4.6% | 4.2% |
| 1991 to 1992 | £3,295 | +9.7% | 7.5% |
| 1990 to 1991 | £3,005 | 7.0% |
Source: HMRC Table A.1.
CPI: ONS series D7G7, for the calendar year the period starts in. About these tables · CSV
Related pages
- Income Tax and National Insurance by band
- Income Tax basic rate band
- National Insurance Primary Threshold
- Income Tax receipts
- Inflation calculator
Sources and receipts
- Table A.1 Income Tax personal allowances and reliefs, HM Revenue and Customs.
File: Table_a1_-_Income_Tax_-_personal_allowances_and_reliefs.ods. Read 2026-10-15. SHA-256
5b91e2bb93f0bc69c36a8dacb5605497fe169b5632dc4bdef255502daed8bde4 - Consumer price inflation time series (MM23), Office for National Statistics.
File: mm23.csv. Read 2026-10-15. SHA-256
1b78749ea634755b83064d88f4fc6f7dd177e0c41d8b573c9d8172b8d3fff641