Marriage Allowance explained
How a married couple or civil partners can save up to £252 a year in tax, and how to claim it for free.
The short answer
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner. If they pay tax at the basic rate, it cuts their tax bill by up to £252 a year. It is only available if the person giving up the allowance earns less than the Personal Allowance of £12,570, and it is free to claim.
Who can claim
You can claim if all of these apply:
- You are married or in a civil partnership.
- You earn less than £12,570 a year, so you are a non-taxpayer or have little taxable income.
- Your partner pays income tax at the basic rate. In England, Wales and Northern Ireland that means their income is between £12,571 and £50,270. In Scotland the upper limit is lower, so check the figures on GOV.UK.
The person with the lower income applies to give up the allowance. The higher earner gets the tax saving. You cannot claim Marriage Allowance and Married Couple's Allowance at the same time.
A worked example
Sam earns £11,500 and Alex earns £30,000. Sam transfers £1,260 of unused allowance to Alex. Alex's tax-free amount rises from £12,570 to £13,830, which saves 20% of £1,260, or £252 a year. Sam does not lose out, because Sam was not using that part of the allowance.
Backdating
You can usually claim for earlier tax years as well, back to 6 April 2022 for any year you were eligible. That can add up to a lump sum rebate, so it is worth checking if you have never claimed. Once claimed, it renews automatically each year until you cancel it or your circumstances change.
How to apply
Apply online on GOV.UK. The lower earner makes the claim, and you will need National Insurance numbers for both of you. See GOV.UK: Marriage Allowance. Use official GOV.UK links only, as there are third-party sites that charge a fee for something that is free.
Where to learn more
This guide is for information only and is not tax advice.