Income Tax Act 2007 section 37

Personal allowance for those born before 6 April 1938

Section 37 provided an enhanced personal allowance for individuals aged 75 and over (born before 6 April 1938), subject to an income-based reduction mechanism.

• Individuals born before 6 April 1938 who met UK residency requirements could claim a higher personal allowance of £10,660, or the standard personal allowance if that was greater.
• Where the individual's adjusted net income exceeded £27,700, the enhanced allowance was reduced by 50 pence for every pound of income above that threshold.
• The reduction could never bring the allowance below the standard personal allowance amount (the "section 35 amount"), ensuring a minimum level of tax-free income.
• This section was removed from the tax year 2015–16 onwards by Finance Act 2015, so it no longer applies to current tax years.