Answers · UK 2025/26
What is Marriage Allowance worth in 2025/26?
Marriage Allowance lets a non-taxpayer transfer £1,260 of unused Personal Allowance to a basic-rate spouse or civil partner, saving up to £252 in tax for 2025/26. You can also backdate claims up to 4 years (2021/22 onward), potentially worth £1,260 in total.
Full answer
Marriage Allowance (MA) is available where one partner earns below the £12,570 Personal Allowance and the other is a basic-rate taxpayer (earning £12,571–£50,270 in England/Wales/NI, or up to £43,662 in Scotland to stay below the intermediate rate). The lower earner transfers 10% of their PA — £1,260 — to the higher earner, whose tax bill falls by 20% × £1,260 = £252 for the tax year. Either partner may claim; claims can be backdated up to four previous tax years if eligible (£250 in 2021/22, £252 each in 2022/23, 2023/24, 2024/25), giving a maximum lump-sum refund of around £1,006 plus the current-year £252. Apply online at gov.uk/marriage-allowance via the lower earner's Personal Tax Account. The claim continues automatically each year until cancelled, separation, divorce or death. Not available if either partner pays higher- or additional-rate Income Tax.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.