Chartered accountants Blick Rothenberg produced this table to show how tax-free income thresholds will change after today's Budget.
Under 65s can earn their first £10,000 tax-free by the start of the 2014 tax year.
By that point, people earning over £31,865 will enter the 40% higher rate tax band.
George Osborne faces criticism that his mortgage guarantee plan might actually make houses less affordable.
The Treasury has still not explicitly said it will prevent homeowners from using taxpayer-backed Mortgage Guarantees to buy second homes.
It opens up the possibility of buying a house to millions who don't have a deposit but they might have to pay more for the privilege.