The age allowance ceased on 6th April 2016, when everyone receives the same personal allowance unless their income is over £100,000.
The changes came into play in April 2013 when it was only possible to claim the age related lower allowance if you were born before 6th April 1948 and the higher allowance if you were born before 6th April 1938. Those who already had the allowance were allowed to keep it until the basic personal allowance caught up. From 6 April 2015 you needed to be born before 6 April 1938 to receive the age related allowance and it finally ceased in April 2016.
If you believe you may have been entitled to the allowance in previous years but have not received it or if you believe you may have received it in error you should contact HMRC on 0300 200 3300. If you would like to discuss your situation you can contact Tax Help.
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