---
title: "The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026"
id: a4ee29cf-9026-40e0-9eb9-c7dfb47d549a
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/38
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/a4ee29cf-9026-40e0-9eb9-c7dfb47d549a
language: en
in_force_from: 2026-01-20
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/38/data.xml
read_on: 2026-11-10
sha256: a0db1b613c945f3ce802a35f2eec7423297cd724143922f9aa7f60e3e49a9e82
provisions: 3
---

# The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026

## Title and introductory text {#prelims}

2026 No. 38
INCOME TAX
The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026
Made
20th January 2026
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 2026.
(2) This Order has effect for the tax year 2026-27 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 “£3,130” substitute “£3,250”;
(b) in section 43 (tax reductions for married couples and civil partners: persons born before 6 April 1935: meaning of “the minimum amount”), for “£4,360” substitute “£4,530”;
(c) in section 45(3)(a) (married couple’s allowance: marriages before 5 December 2005 if either man or woman is aged 75 and over), for “£11,270” substitute “£11,700”;
(d) in section 46(3)(a) (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005), for “£11,270” substitute “£11,700”;
(e) in section 45(4) and 46(4) (married couple’s allowance: adjusted net income limit), for “£37,700” substitute “£39,200”.