Such groups include: the over-65s (followed by a further increased allowance for over-75s), blind people, and married couples where at least one person in the marriage (or civil partnership) was born before 6 April 1935.
As the Personal allowance has grown over the years, this has resulted in a corresponding increase in the size of the effective marginal 60% tax band.
The trajectory of the value of the personal allowance in recent years, both in real terms and relative to earnings, is recorded by the Institute for Fiscal Studies.
[1] The allowance was raised significantly between 2010 and 2020, but has more recently fallen in real terms while (projected to 2027) remaining above the 2010 level.
[citation needed] In 2013, George Osborne revised the plans to increase the Personal Allowance and bring forward the date at which it would reach the £10,000 target.