|
2000-01 |
99-00 |
| Personal
allowance (basic) |
£ 4,385 |
£ 4,335 |
| Personal
allowance (age 65-74) |
£5,790 |
£5,720 |
| Personal
allowance (age 75 & over) |
£6,050 |
£5,980 |
| Married
couple’s allowance (basic)*† |
- |
£1,970 |
| Single
parent families etc & maintenance*† |
- |
£1,970 |
| Married
couple’s allowance (age 65-74)* |
£5,185 |
£5,125 |
| Married
couple’s allowance (age 75 & over)* |
£5,255 |
£5,195 |
| *allowances
where relief is restricted to |
10% |
10% |
| Income
limit for age-related allowances |
£17,000 |
£16,800 |
| Blind
person’s allowance |
£1,400 |
£1,380 |
| Rent-a-room
tax-free income |
£4,250 |
£4,250 |
| Mortgage
interest relief – loans up to £30,000† |
NIL |
10% |
| Enterprise
Investment Scheme at 20% CGT |
£150,000 |
£150,000 |
| Venture
Capital Trust at 20% |
£100,000 |
£100,000 |
| * - Allowances
where relief is restricted to 10% |
|
|
| † - Withdrawn
from April 2000 |
|
|
| CGT -
CGT taper relief (no ceiling for EIS) |
|
|
