| 释义 |
personal allowances Sums deductible from taxable income under an income-tax system to allow for personal circumstances. In the UK, the basic personal allowance, to which everyone is entitled, is £4745 (2004-05). For those aged between 65 and 74 this increases to £6830, and for those aged 75 or more it is £6950. Additional allowances include a range of tax credits for families with children under 16 and people with disabilities. The former married couples' tax allowance was discontinued from 5 April 2000, except for those couples in which the senior spouse was 65 or over on that date. |