Marriage Tax Allowance: What Is It And How Does It Work?

The marriage tax allowance (or marriage allowance) is a government scheme that allows you to transfer some of your personal tax allowance to your spouse or civil partner.

Your personal tax allowance is the amount of income that you don’t have to pay tax on.

Currently, if you are married or in a civil partnership you can transfer £1,260 of your personal allowance to one another.

That’s just over 10% of the basic £12,570 personal allowance for the 2026/27 tax year.

This could reduce a partner’s tax by up to £252 over the tax year (which runs from 6 April to 5 April the following year).

Losing your Personal Allowance means more of your income becomes taxable.

For every £2 your adjusted net income exceeds £100,000, you lose £1 of your Personal Allowance. So by the time your adjusted net income reaches £125,140, your Personal Allowance is gone completely.

What is the Married Couple’s Allowance?

When one or both partners were born before 6 April 1935, you might be able to claim a more generous allowance called the Married Couple’s Allowance.

For married couples prior to 5 December 2005, the husband’s income is used to work out the allowance, although it can be transferred to the wife.

For marriages and civil partnerships after this date, the income from the highest earner is used.

Tax relief for the married couple’s allowance is 10%.

Here’s an example of how the marriage allowance can help:

• John works part-time as a gardner and earns £10,000 (which is below the £12,570 personal allowance of £12,570)
• Priya, his wife, is a full-time health support worker on an annual salary of £25,000 (above the personal tax allowance of £12,570)
• James can transfer £1,260 of his unsused tax-free allowance to Priya so that hers rises to £13,830
• Priya now pays £252 less in tax.

This example for illustrative purposes only. 

To qualify for the marriage allowance you’ll need:

• to be married or in a civil partnership
  not paying income tax or earning income below the personal allowance (usually £12,570)
• to have a partner that pays income tax at the basic rate (usually £12,571-£50,270)

The rules work slightly differently in Scotland. You or your partner must pay the starter, basic ot intermediate rate which usually means their income is between £12,571 and £43,662.

You’ll usually still be eligible for the Marriage Allowance if you or your partner are currently receiving a pension or live abroad (so long as you get a personal tax allowance.)

You won’t be able to claim the Marriage Allowance if you’re living together but are not married or in a civil partnership.

You can apply for the Marriage Allowance online on GOV.UK. You’ll need to provide your National Insurance number and proof of ID.

Alternatively, you can claim the allowance via phone by calling 0300 200 3300, Monday to Friday between 8am and 6pm.

Can you claim the Marriage Allowance for previous years?

It’s possible to back date your marriage allowance claim for up to 4 years.

Your partner’s tax bill will be reduced will be reduced on the dpeneding on the personal allowance rate for the years you’re backdating.