uksi/2026/38 — The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026

2026 No. 38 INCOME TAX The Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026 Made 20th January 2026 The Treasury make this Order in discharge of the duty imposed by section 57(6) of the Income Tax Act 2007 . Citation and interpretation 1 1 This Order may be cited as the Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026. 2 This Order has effect for the tax year 2026-27 and subsequent tax years. Indexation of allowances 2 The Income Tax Act 2007 is amended as follows— a in section 38(1) (blind person’s allowance), for “£3,130” substitute “£3,250” ; b in section 43 (tax reductions for married couples and civil partners: persons born before 6 April 1935: meaning of “the minimum amount”), for “£4,360” substitute “£4,530” ; c in section 45(3)(a) (married couple’s allowance: marriages before 5 December 2005 if either man or woman is aged 75 and over), for “£11,270” substitute “£11,700” ; d in section 46(3)(a) (married couple’s allowance: marriages and civil partnerships on or after 5 December 2005), for “£11,270” substitute “£11,700” ; e in section 45(4) and 46(4) (married couple’s allowance: adjusted net income limit), for “£37,700” substitute “£39,200” . Gen Kitchen Taiwo Owatemi Two of the Lord Commissioners of His Majesty's Treasury 20th January 2026 Explanatory Note (This note is not part of the Order) This Order fulfils the indexation requirements in section 57 (indexation of allowances) of the Income Tax Act 2007 (c. 3) in respect of blind person’s allowance and married couple’s allowance, which are increased by reference to the Consumer Price Index. This increase has effect for the tax year 2026-2027 (and subsequent tax years). This Order does not provide for the indexation of the basic rate limit or the personal allowance, which have been specified by section 5 of the Finance Act 2021 (c. 26) as amended by section 5 of the Finance Act 2023 (c. 1) , for the tax years 2022-23 to 2027-28. A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and relates to a predetermined indexation formula.