Rate for:

Tax limitation for pensioners

Tax limitation is no longer given to pensioners. Instead, see current rates for tax allowance for pension income. Tax limitation in connection with low general income can be given to recipients of the following means-tested benefits from the National Insurance service:

Transitional benefits

  • single mother or father if the transitional benefit was approved 31 March 2014 or earlier
  • former family carer
  • spouse

Survivor's pension

  • pension to family carer

if this applies to you, you will find rates and the tax rules on tax limitation for recipients of means-tested benefits here.