Marriage Allowance

Transferring your Marriage Allowance to your husband, wife or civil partner

Matthew Barrand Tax

Marriage Allowance lets you transfer £1,250 of your Personal Allowance to your husband, wife or civil partner.

This could reduce their tax by up to £250 and it can be backdated as far back as the tax year 2015/2016, if eligible.

To benefit as a couple, you (as the lower earner) must normally have an income below the Personal Allowance – this is usually £12,500, or be a non- taxpayer due to your income being covered by other allowances such as the Personal Savings Allowance or Dividend Allowance.

When you transfer some of your Personal Allowance to your husband, wife or civil partner you might have to pay more tax yourself, but you could still pay less as a couple.

Who can apply?

You can benefit from Marriage Allowance if all the following apply:

  • you’re married or in a civil partnership
  • you do not pay Income Tax, or your income is

    below the Personal Allowance (usually £12,500)

  • your partner pays Income Tax at the basic rate, which usually means their income is between £12,501 and £50,000 before they receive Marriage Allowance