Income Tax2026/27

What is Age Allowance? UK Definition 2026/27

Verified by ICAEW, ACCA & AAT
Updated April 2026

Quick Answer

Historical increased Personal Allowance for people over 65 - now abolished.

Definition of Age Allowance

Age Allowance was an increased Personal Allowance previously available to taxpayers aged 65 and over. It was abolished in April 2013 and replaced with a single Personal Allowance for all ages. Those who qualified before abolition retain a higher amount under transitional rules.

Age Allowance — Key Facts for 2026/27

StatusAbolished April 2013
Current PA (all ages)£12,570
Transitional rulesSome pre-2013 qualifiers
ReplacementSingle Personal Allowance

How Age Allowance Works — Example

Age Allowance history
  1. 12012/13: Age 65-74 = £10,500 allowance
  2. 22012/13: Age 75+ = £10,660 allowance
  3. 32013/14: Single PA of £9,440 for all
  4. 42026/27: PA of £12,570 for everyone
  5. 5No age-based differences now

How Age Allowance Affects Your Tax

The abolition of Age Allowance simplified the tax system. Older taxpayers may still benefit from other reliefs like Married Couples Allowance (for pre-1935 born) and Blind Persons Allowance.

Official HMRC Guidance on Age Allowance

For official guidance, refer to HMRC's documentation. Tax rules can change, so always verify current rates and thresholds on gov.uk.

HMRC: Income Tax rates

Frequently Asked Questions about Age Allowance

Accuracy Note

This information is for guidance only and is based on 2026/27 tax year rates. Tax rules are complex and your circumstances may differ. For personal advice, consult a qualified accountant or tax adviser.