Answers · UK 2025/26

Can I claim Marriage Allowance while I am on maternity leave in 2026/27?

Often yes, and maternity leave is one of the best times to claim. If your income falls below the GBP 12,570 Personal Allowance while you are off, you can transfer GBP 1,260 of allowance to a basic-rate-taxpaying spouse or civil partner, cutting their tax by up to GBP 252 a year. Statutory Maternity Pay counts as taxable income.

Last updated: 10 June 2026Last reviewed: 10 June 2026How we verify

Full answer

Marriage Allowance lets a lower earner transfer GBP 1,260 of their Personal Allowance to a husband, wife or civil partner who is a basic-rate taxpayer, reducing the couple's tax bill by up to GBP 252 a year. The catch is that the person transferring the allowance must normally be a non-taxpayer, meaning their income is below the GBP 12,570 Personal Allowance. Maternity leave often pushes a parent's income below that threshold for the year, because Statutory Maternity Pay is paid at GBP 194.32 a week (after the first six weeks at 90% of average earnings) for up to 39 weeks, which is far less than a typical full-time salary. Worked example: a parent who normally earns GBP 20,000 takes most of the tax year on maternity leave and ends up with taxable income of about GBP 9,000 from a mix of salary and Statutory Maternity Pay. Because GBP 9,000 is below GBP 12,570, they are a non-taxpayer for that year and can transfer GBP 1,260 to their basic-rate partner, saving the household up to GBP 252. Statutory Maternity Pay is taxable and counts towards the GBP 12,570 limit, so add it to any earnings before and after leave to check you stay under. If your total income for the year exceeds GBP 12,570 you would not benefit, and the transfer could even create a small tax bill. Marriage Allowance can be backdated up to four tax years if you were eligible but did not claim. Use the take-home pay calculator to estimate your yearly income, and apply on GOV.UK.