---
title: "The Income Tax (Indexation) Order 2014"
id: 24df9c46-9534-48a9-8003-89c3b948dfb7
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/3273
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/24df9c46-9534-48a9-8003-89c3b948dfb7
language: en
in_force_from: 2014-12-10
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/3273/data.xml
read_on: 2026-11-10
sha256: 15a2a93e53d5f9b5a3202afe5b90ad8ff4ded32ee4ed89e439b6897693b4a88e
provisions: 3
---

# The Income Tax (Indexation) Order 2014

## Title and introductory text {#prelims}

2014 No. 3273
Income Tax
The Income Tax (Indexation) Order 2014
Made
10th December 2014
The Treasury, in exercise of the powers conferred by section 57(6) of the Income Tax Act 2007, make the following Order:

## 1 Citation and interpretation {#article-1}

(1) This Order may be cited as the Income Tax (Indexation) Order 2014.
(2) In this Order references to sections are references to sections of the Income Tax Act 2007.

## 2 Indexation of allowances for the tax year 2015-16 {#article-2}

For the tax year 2015-16—
(a) the amount specified in section 38(1) (blind person’s allowance) is replaced with “£2,260”;
(b) the amount specified in section 43 (tax reductions for married couples and civil partners: the minimum amount) is replaced with “£3,180”;
(c) the amount specified in section 45(3)(a) (married couple’s allowance: marriages before 5th December 2005) is replaced with “£8,275”;
(d) the amount specified in section 46(3)(a) (married couple’s allowance: marriages and civil partnerships on or after 5th December 2005) is replaced with “£8,275”;
(e) the amounts specified in sections 37(2), 45(4) and 46(4) (adjusted net income limit) is replaced with “£27,400”.