---
title: "The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2024"
id: 733b4d27-1ee9-4e1d-bb8b-ed0c591f7333
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/84
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/733b4d27-1ee9-4e1d-bb8b-ed0c591f7333
language: en
in_force_from: 2024-01-23
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/84/data.xml
read_on: 2026-11-10
sha256: 9060dfd6921a3cb352732e4aed2a8a7dc65bd75fe707442954906401a58b7144
provisions: 3
---

# The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2024

## Title and introductory text {#prelims}

2024 No. 84
INCOME TAX
The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2024
`Made
23rd January 2024
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 of Blind Person’s Allowance and Married Couple’s Allowance) Order 2024.
(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 2024-25 {#article-2}

For the tax year 2024-25—
(a) the amount specified in section 38(1) (blind person’s allowance) is replaced with “£3,070”;
(b) the amount specified in section 43 (tax reductions for married couples and civil partners: persons born before 6 April 1935: meaning of “the minimum amount”) is replaced with “£4,280”;
(c) the amount specified in section 45(3)(a) (married couple’s allowance: marriages before 5 December 2005) is replaced with “£11,080”;
(d) the amount specified in section 46(3)(a) (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005) is replaced with “£11,080”; and
(e) the amounts specified in sections 45(4) and 46(4) (married couple’s allowance: adjusted net income limit) are replaced with “£37,000”.