What is Marriage Allowance and who can claim it?
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner. That can reduce their tax by up to £252 in the tax year. You must be married or in a civil partnership, and your own income must be below your Personal Allowance, usually £12,570.
Figures checked against gov.uk on . General information, not tax advice.
At a glance
- Amount transferred
- £1,260
- Maximum saving
- Up to £252 a tax year
- Receiving partner (England, Wales, NI)
- Basic-rate taxpayer, usually income £12,571 to £50,270
- Receiving partner (Scotland)
- Starter, basic or intermediate rate, usually £12,571 to £43,662
- Backdating
- To 6 April 2022 if eligible
Who qualifies
The couple must be married or in a civil partnership: living together unmarried does not qualify. One partner must have no Income Tax to pay or income below the Personal Allowance, and the other must pay tax at the basic rate (in Scotland, the starter, basic or intermediate rate).
Backdating and claiming
gov.uk says you can backdate a claim to 6 April 2022, the 2022 to 2023 tax year, for any years you were eligible. You apply online through gov.uk's Marriage Allowance service. If you also file a Self Assessment return, the figures on it should match the claim you made.
The giving partner's allowance falls by £1,260, so check the couple comes out ahead before applying.