Personal allowances

Under state pension age

ClaimantAllowance
single claimant aged 16 to 24£71.70
single claimant aged 25 or over£90.50
lone parent aged under 18£71.70
lone parent aged 18 or over£90.50
couple where both are under 18£108.30
couple where one or both are over 18£142.25
each child - from birth to the September following their 16th birthday (allowance can only be claimed for two children)£83.24
each child - from September following their 16th birthday until classed as a non-dependant (allowance can only be claimed for two children)£83.24

State pension age and above

ClaimantAllowance
single claimant - over state pension age but under 65£218.15
single claimant - aged 65 or over£218.15
lone parent - over state pension age but under 65£218.15
lone parent - aged 65 or over£218.15
couple – where both reached state pension age on/after 1 April 2021£332.95
couple - where one or both are over 65£352.00
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