Personal Allowance: taper income limit

The income above which the Personal Allowance starts to be withdrawn, £1 for every £2 over it.

£100,000.00per year

Corroborated Act of Parliament Great Britain in force since 2010-04-06

Checked against its sources: statute verified 2026-09-21·guidance verified 2026-09-21

Scope: Unchanged since 6 April 2010. The allowance it tapers is Personal Allowance; the income at which the allowance reaches nil (£125,140 today) is arithmetic on the two.

Current sources

Source A · LegislationIncome Tax Act 2007, c. 3 s. 35(2) ("For an individual whose adjusted net income exceeds £100,000, the allowance under subsection (1) is reduced by one-half of the excess"), inserted by Finance Act 2009 s. 4(1) with effect for the tax year 2010-11 (s. 4(4))

retrieved 2026-09-08

Source B · Official guidancehttps://www.gov.uk/api/content/income-tax-rates ("Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000")

retrieved 2026-09-08

History

Value	From	To	Status	Sources
£100,000.00	2010-04-06	—	Corroborated	Legislation: Income Tax Act 2007, c. 3 s. 35(2) ("For an individual whose adjusted net income exceeds £100,000, the allowance under subsection (1) is reduced by one-half of the excess"), inserted by Finance Act 2009 s. 4(1) with effect for the tax year 2010-11 (s. 4(4)) retrieved 2026-09-08 Official guidance: https://www.gov.uk/api/content/income-tax-rates ("Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000") retrieved 2026-09-08

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.tax.pa_taper_threshold
Name in the API: Personal Allowance: income limit for the taper
Record fields (source type · unit · jurisdiction · status): act·GBP/year·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:d881eb7f582f589444719ec6ec013da512333fde99b4af025008ee67166b8067
Source snapshots (SHA-256): Legislation: sha256:18716a2432364b40772f94dd51494762f14de0012f7b838650f29ae26ae2978d; Official guidance: sha256:4c14ae255b4ce22d35141e68a6ec9d927301b8484e508b536fe4efa15941ae12
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.tax.pa_taper_threshold"]
Machine-readable record: /v1/figures/employment.tax.pa_taper_threshold · current only: /v1/figures/employment.tax.pa_taper_threshold/current

Compiler's notes

An act carry whose touching note carries no date of its own — "with effect in accordance with s. 4(4) of the amending Act". The date was read from FA 2009 s4(4) ("The amendments made by subsections (1) and (2) have effect for the tax year 2010-11 and subsequent tax years") and is recorded in the block as resolved; provenance by an Act, so the carry holds. effective_from IS that resolved date — 6 April 2010, the start of the tax year the amending Act's own commencement provision names, read from the archived /ukpga/2009/10/section/4 the resolved entry pins.