What is Age Allowance? UK Definition 2026/27
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
| Status | Abolished April 2013 |
| Current PA (all ages) | £12,570 |
| Transitional rules | Some pre-2013 qualifiers |
| Replacement | Single Personal Allowance |
How Age Allowance Works — Example
- 12012/13: Age 65-74 = £10,500 allowance
- 22012/13: Age 75+ = £10,660 allowance
- 32013/14: Single PA of £9,440 for all
- 42026/27: PA of £12,570 for everyone
- 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 ratesFrequently Asked Questions about Age Allowance
Related Tax Terms
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.