Income Tax Act 2007 section 57A

Personal allowance linked to national minimum wage

Section 57A previously provided a mechanism for linking the personal allowance to the national minimum wage, but has been removed from the legislation.

• Section 57A was introduced by Finance (No. 2) Act 2015 to link the personal allowance to the national minimum wage.
• The section was subsequently omitted (repealed) by Finance Act 2019, section 5(4)(a).
• The omission took effect from 12 February 2019, meaning the provision is no longer part of the Income Tax Act 2007.
• The personal allowance is now set directly by legislation rather than being determined by reference to the national minimum wage.