The personal allowance will be increased to £10,800 for 2016-17 and £11,000 for 2017-18. The basic rate limit will be increased to £31,900 for 2016-17 and £32,300 for 2017-18. As a result, the higher rate threshold will be £42,700 in 2016-17 and £43,300 in 2017-18.