In the
UK tax system,
personal allowance is the
threshold above which
income tax is levied on an individual's income. A person who receives less than his/her personal allowance in taxable income (such as earnings and some benefits) in a given
tax year does not pay income tax; otherwise, tax must be paid according to how much is earned above this level. Certain residents are entitled to a larger personal allowance than others. Such groups include the over 65s (followed by an increased allowance for over 75s), blind people, and married couples where at least one person in the marriage (or civil partnership) was born before 6 April 1935.