
1 

(1) This Order may be cited as the Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2025.
(2) This Order has effect for the tax year 2025-26 and subsequent tax years.
2 
The Income Tax Act 2007 is amended as follows—
(a) in section 38(1) (blind person’s allowance) for “£3,070” substitute “£3,130”;
(b) in section 43 (tax reductions for married couples and civil partners: persons born before 6 April 1935: meaning of “the minimum amount”) for “£4,280” substitute “£4,360”;
(c) in section 45(3)(a) (married couple’s allowance: marriages before 5 December 2005) for “£11,080” substitute “£11,270”;
(d) in section 46(3)(a) (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005) for “£11,080” substitute “£11,270”; and
(e) in sections 45(4) and 46(4) (married couple’s allowance: adjusted net income limit) for “£37,000” substitute “£37,700”.
Nicholas Dakin 
Jeff Smith
Two of the Lords Commissioners of His Majesty's Treasury
21st January 2025