Answers · UK 2025/26
What is the Marriage Allowance in 2026/27?
The Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your spouse or civil partner, saving up to £252 per year. The receiving partner must be a basic-rate taxpayer and the transferring partner must earn under £12,570.
Full answer
The Marriage Allowance for 2026/27 allows a spouse or civil partner who earns below the Personal Allowance (£12,570) to transfer £1,260 of their unused allowance to their partner, provided the recipient pays Income Tax at the basic rate (20%). The saving is 20% × £1,260 = £252 per year. The transfer is applied as a 10% reduction in the recipient's tax liability rather than an increase to their personal allowance. You can claim via your Personal Tax Account on gov.uk and backdate up to 4 previous tax years — worth up to around £1,000 in total. The allowance cannot be used if the recipient pays higher or additional rate tax. In Scotland the recipient must be a starter, basic or intermediate rate taxpayer. The claim renews automatically each year. Use the Marriage Allowance calculator to check your eligibility and calculate the saving.
Try the calculator
More answers
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.