Answers · UK 2025/26
What is Marriage Allowance and how do I claim it?
Marriage Allowance lets a non-taxpayer transfer £1,260 of their unused Personal Allowance to a basic-rate-paying spouse or civil partner, saving up to £252/year in 2025/26. You can claim online via gov.uk and backdate up to 4 tax years.
Full answer
Marriage Allowance is a tax break for married couples and civil partners where one earns below the £12,570 Personal Allowance and the other is a basic-rate (20%) taxpayer (earning up to £50,270, or up to £43,662 in Scotland). The lower earner transfers £1,260 of their Personal Allowance, reducing the higher earner's taxable income by £1,260 — a saving of 20% × £1,260 = £252 per year. You can claim through your Personal Tax Account on gov.uk, and the claim can be backdated up to 4 tax years if you were eligible in those years (worth up to ~£1,000 total). The transfer continues automatically each year until you cancel or your circumstances change. Note: it does not work if the higher earner pays higher (40%) or additional (45%) rate tax. In Scotland, the higher earner must be paying the Scottish basic, starter or intermediate rate.
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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.