What Is Marriage Allowance? (UK 2025/26)

Marriage Allowance is a straightforward tax break for married couples and civil partners. If one partner earns less than the personal allowance (£12,570 in 2025/26) and the other is a basic-rate taxpayer, the lower earner can transfer up to £1,260 of their unused allowance to their partner. This reduces the higher earner's tax bill by up to £252 a year (£1,260 × 20%).

Eligibility Rules

The transferring partner must have income below £12,570 so they have unused personal allowance. The receiving partner must be a basic-rate taxpayer — they cannot pay tax at the higher rate (40%) or additional rate (45%). If the receiving partner is a Scottish taxpayer, they must not pay above the intermediate rate (21%).

How to Claim

You apply through GOV.UK. Once approved, the transfer is applied automatically through the PAYE tax code. Claims can be backdated up to four previous tax years, potentially yielding a one-off refund of up to £1,260 in total.

Common Misconception

Marriage Allowance is not the same as the old Married Couple's Allowance, which is only available where one partner was born before 6 April 1935.