The Income Tax (Indexation) Order 2021
This Order fulfils the indexation requirements in sections 21 (relating to the basic rate limit only) and 57 (indexation of allowances) 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 2021-22 tax year.
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Lifecycle
Department
Made
01 Feb 2021
—
Comes into force
TBC
Enabling power
The Treasury, in exercise of the powers conferred by sections 21(5) and 57(6) of the Income Tax Act 2007, make the following Order:
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