Answers · UK 2025/26
What is Married Couple's Allowance and who can claim it?
Married Couple's Allowance is a tax reducer available only where at least one spouse or civil partner was born before 6 April 1935. For 2026/27 it is worth between £4,530 (minimum) and £11,700 (maximum), but you only get 10% of the allowance as an actual tax reduction -- so the cash saving ranges from £453 to £1,170 a year.
Full answer
Married Couple's Allowance (MCA) is a separate, older allowance from the more commonly known Marriage Allowance, and the two should not be confused. **Who qualifies** You can only claim MCA if you are married or in a civil partnership, living with your spouse or civil partner for all or part of the tax year, and at least one of you was born before 6 April 1935. Because of that age restriction, MCA is now claimed almost exclusively by couples where one partner is in their 90s or older -- it is not available to younger married couples, who should look at the separate Marriage Allowance instead. **How much it is worth (2026/27)** - Maximum MCA: £11,700 - Minimum MCA: £4,530 Crucially, MCA is a "tax reducer," not an allowance that is deducted from income before tax. You only get 10% of the MCA figure knocked directly off your tax bill. So the maximum saves £1,170/year (10% of £11,700) and the minimum saves £453/year (10% of £4,530). **Income-related tapering** MCA is reduced if the *husband's* income (for marriages before 5 December 2005) or the *higher earner's* income (for later marriages and civil partnerships) exceeds an income limit of £37,700 in 2026/27. The allowance reduces by £1 for every £2 of income above this limit, but it never falls below the £4,530 minimum. **Worked example** James, 92, and his wife Margaret, 89 (Margaret born before 6 April 1935 -- wait, in this case James must be the one born before that date, or Margaret). Assume Margaret was born in 1933. Their combined income is modest and below the £37,700 taper threshold. They can claim the full MCA. Whichever of them is treated as the claimant gets 10% of £11,700 = £1,170 knocked off their Income Tax bill for the year. **How to claim** Claim via Self Assessment if you file a return, or by contacting HMRC directly (by phone or post) if you do not. Any unused MCA can be transferred between spouses, and it can be split or transferred in the year of marriage, death, or divorce. Because of the age requirement, this is a shrinking population of claimants, but it remains valuable for those who qualify.
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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.