Personal Allowance
How much income a person can receive in the tax year before any income tax is due.
£12,570.00per year
Corroborated Statutory Instrument
Great Britain
in force since 2021-04-06
Checked against its sources: statute verified 2026-09-21·guidance verified 2026-09-21
Scope: £12,570 for 2021-22 and every year since: Finance Act 2021 s5 disapplied the s57 indexation for 2022-23 to 2025-26 and later Finance Acts extended the freeze, so the Order that set this amount is still the instrument that states it. The dated invariant records the alignment with the Class 1 primary threshold's annual figure, a policy fact rather than a legal one.
Current sources
Source A · Legislationhttps://www.legislation.gov.uk/uksi/2021/111/made (SI 2021/111: section 35(1): the amount specified is replaced with £12,570)
Source B · Official guidancehttps://www.gov.uk/api/content/income-tax-rates ("The standard Personal Allowance is £12,570")
History
| Value | From | To | Status | Sources |
|---|---|---|---|---|
| £12,570.00 | 2021-04-06 | — | Corroborated |
|
Receipt
Everything above is reproducible and independently checkable — no trust in this site required (how verification works).
- Figure ID
employment.tax.personal_allowance- Record fields (source type · unit · jurisdiction · status)
- si·GBP/year·GB·corroborated
- Record hash (canonical JSON, SHA-256)
sha256:d83e1a5037cbad27cb4b89c58503dc6c1d64c2f576739c1a1b9634a7956a438d- Source snapshots (SHA-256)
- Legislation:
sha256:8ccd250c2ffa3caf79408f21e91af20e8285993b73f8182912b888fad4349a0f - Official guidance:
sha256:4c14ae255b4ce22d35141e68a6ec9d927301b8484e508b536fe4efa15941ae12 - Listed in the signed manifest
- release 3.0.0 manifest
·
record_hashes["employment.tax.personal_allowance"] - Machine-readable record
- /v1/figures/employment.tax.personal_allowance · current only: /v1/figures/employment.tax.personal_allowance/current
Compiler's notes
Named from source by the instrument finder: the F-note on s35(1) cites SI 2021/111 art 3(a) ("Sum in s. 35(1) specified"). The Order's drafting — "the amount specified in section 35(1) … is replaced with £12,570" — names no old amount, so the £12,500 that preceded it is not attested by any archived instrument and is deliberately not carried. The Order has effect for the tax year 2021-22 (art 3), which is the value's start.