Marriage Allowance

Key points

  • The marriage allowance came into force on 6 April 2015.
  • Up to 10% of a spouse’s or civil partner’s unused personal allowance can be transferred.
  • Individuals must register an intention to claim on GOV.UK.

Marriage Allowance lets you transfer of £1,257 (2023/24) of your Personal Allowance to your husband, wife or civil partner.

Your Personal Allowance is the income you don’t have to pay tax on – for most people it’s £10,600 (tax year 2015/16)

Adding £1,060 to your partner’s Personal Allowance means they’ll pay £212 less tax in the tax year (6 April to 5 April the next year).

Who can apply

You can get Marriage Allowance if both:

  • your partner’s income is between £10,601 and £42,385
  • you and your partner were born on or after 6 April 1935

By claiming Marriage Allowance:

  • your partner’s Personal Allowance increases to £11,660 – they’ll pay £212 less tax
  • your Personal Allowance goes down to £9,540 – you won’t pay any tax if your income’s less than this

How to apply

You can apply for Marriage Allowance online.

If your application is successful, changes to your Personal Allowances will be backdated to the start of the tax year (6 April)

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