Answers · UK 2025/26

What is the Marriage Allowance for 2026/27?

Marriage Allowance lets a non-taxpayer transfer £1,260 of their Personal Allowance to a basic-rate-taxpaying spouse or civil partner, cutting their tax by up to £252 a year for 2026/27. You can also backdate claims up to four tax years if you were eligible.

Last updated: 1 June 2026Last reviewed: 1 June 2026How we verify

Full answer

Marriage Allowance allows one partner in a marriage or civil partnership to transfer 10% of their Personal Allowance — £1,260 for 2026/27 — to the other. To qualify, the lower earner must normally be a non-taxpayer (income below the £12,570 Personal Allowance), and the receiving partner must be a basic-rate taxpayer (income between £12,571 and £50,270). The transfer reduces the recipient's tax bill by 20% of £1,260 = £252 for the year. Worked example: one spouse earns £8,000 (a non-taxpayer with unused allowance) and the other earns £30,000 (a basic-rate taxpayer). The lower earner transfers £1,260 of allowance, so the higher earner's tax-free allowance effectively rises and they save £252. The lower earner still pays no tax because their income remains below their reduced allowance. You cannot use Marriage Allowance if the higher earner is a higher- or additional-rate taxpayer (in England, Wales and NI). In Scotland, the recipient must be a starter-, basic- or intermediate-rate taxpayer. Claims can be backdated up to four tax years, so a successful first claim can yield several hundred pounds in refunds. Once claimed, it usually renews automatically until your circumstances change. Note this is different from the Married Couple's Allowance, which only applies where one partner was born before 6 April 1935. Apply free at gov.uk — avoid third-party sites that charge a fee. Use the Income Tax calculator to check who benefits.