---
title: "The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2025"
id: 2b1287df-cff5-4c50-9210-4ec305ce33f5
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/53
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/2b1287df-cff5-4c50-9210-4ec305ce33f5
language: en
in_force_from: 2025-01-21
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/53/data.xml
read_on: 2026-11-10
sha256: f3565b3e21b802aab5e5373cf6a5da012c890b613fcaec6c4bd16f67aac1345e
provisions: 3
---

# The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2025

## Title and introductory text {#prelims}

2025 No. 53
INCOME TAX
The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2025
Made
21st January 2025
The Treasury make this Order in discharge of the duty imposed by section 57(6) of the Income Tax Act 2007.

## 1 Citation and interpretation {#article-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 Indexation of allowances {#article-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”.