The Income Tax (Indexation) Order 2018

This Order fulfils the indexation requirements in section 57 of the Income Tax Act 2007 (c. 3) that certain allowances and limits are increased by reference to the Consumer Prices Index. These increases have effect for the 2019-20 tax year. This Order does not provide for the indexation of the personal allowance, as the Finance Bill 2018 contains provision for disapplying the indexation requirement for it in respect of the 2019-20 tax year.