Personal allowances

Under state pension age

ClaimantAllowance
single claimant aged 16 to 24£72.90
single claimant aged 25 or over£92.05
lone parent aged under 18£72.90
lone parent aged 18 or over£92.05
couple where both are under 18£110.15
couple where one or both are over 18£144.65
each child - from birth to the September following their 16th birthday (allowance can only be claimed for two children)£84.66
each child - from September following their 16th birthday until classed as a non-dependant (allowance can only be claimed for two children)£84.66

State pension age and above

ClaimantAllowance
single claimant - over state pension age but under 65£227.10
single claimant - aged 65 or over£244.40
lone parent - over state pension age but under 65£227.10
lone parent - aged 65 or over£244.40
couple - where one or both are over 65£366.00
couple – where both reached state pension age on/after 1 April 2021£332.95
each child - from birth to the September following their 16th birthday (you can only claim allowance for two children)£83.20
each child - from September following their 16th birthday until classed as a non-dependant£83.20