Can Scottish taxpayers still claim Marriage Allowance and is the saving the same in 2026/27?

Full answer

Marriage Allowance is set by HMRC for the whole UK and is not devolved, so Scottish taxpayers claim it on exactly the same terms as those in England, Wales and Northern Ireland. In 2026/27 the lower earner transfers £1,260 of their £12,570 Personal Allowance to their spouse or civil partner, leaving the giver with £11,310 of allowance and the receiver with £13,830. The receiving partner gets a tax credit worth £252, which is the standard 20% relief on the £1,260 transferred. That headline £252 figure is identical regardless of where in the UK you live, because the relief is calculated at the UK basic rate of 20%, not at Scottish rates. To qualify, one partner must be a non-taxpayer (income below £12,570) and the other a basic-rate taxpayer. For Scotland this means the higher earner must be a starter, basic or intermediate rate taxpayer — broadly income up to the point the higher (42%) rate begins at £62,430 of taxable income. If the receiving partner pays Scottish higher (42%), advanced (45%) or top (48%) rate tax, they cannot claim. Note the eligibility band differs slightly from the rest of the UK, where the cut-off is the £50,270 higher-rate threshold; Scotland's wider intermediate band means some Scots earning between roughly £43,000 and £50,000 may still qualify when an equivalent earner elsewhere would not. The claim is free, can be backdated up to four tax years if you were eligible, and once made it usually renews automatically each year until you cancel it or circumstances change. Apply through your HMRC personal tax account.

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