What is Marriage Allowance?

What is Marriage Tax Allowance?

Marriage Allowance allows you to transfer up to 10% of your unused Personal Allowance to your husband, wife or civil partner. Your Personal Allowance is the amount of tax-free income you can receive in the tax year, and it is £12,570 for the 2023/24 tax year.

How does it work?

Through the transfer of part of your Personal Allowance, you can reduce your partner’s tax liability by up to £252 in the tax year. To see the full benefit as a couple, the lower earners income must be below the Personal Allowance.

How can I calculate how much tax I could save?

You can use the GOV Tax Calculator here.

Who can apply?

You can apply for Marriage Allowance if:
• You are married or in a civil partnership
• You are either not currently paying Income Tax, or your income is below your Personal Allowance
• Your partner pays Income Tax at the basic rate

However:
• You cannot claim Marriage Allowance if you are living together but you are not married or in a civil partnership
• If you are in Scotland, your partner must pay the starter, basic or intermediate rate of tax to qualify
• You cannot claim Marriage Allowance and Married Couple’s Allowance at the same time

Can I backdate my claim?

Yes, you can backdate your claim to include any tax year since 5 April 2018 that you were eligible for Marriage Allowance. If you make a successful backdated claim, the amount that your partners tax bill will be reduced by will depend on the Personal Allowance rate for the relevant years.

Can I cancel my marriage allowance claim?

Yes, you can cancel your claim if your circumstances change and you no longer meet the qualifying criteria. Your claim will continue to apply each year until it is cancelled.

Still have questions?
We are always happy to offer guidance and advice, get in touch today if you have any questions or need assistance in making a claim for Marriage Allowance.