Married Couple's Allowance vs Marriage Allowance UK 2026/27: Which One Applies?

They are two completely separate reliefs despite the similar name. Married Couple's Allowance is only available if you are married or in a civil partnership AND at least one of you was born before 6 April 1935 — it reduces your tax bill directly by up to £1,170 in 2026/27. Marriage Allowance is for younger couples: it lets a non-taxpayer transfer £1,260 of their Personal Allowance to a basic-rate taxpayer spouse or civil partner, saving up to £252 a year.

The maximum amount is £11,700 in 2026/27, but relief is given at 10%, not your marginal rate, so the maximum tax reduction is £1,170. There is also a minimum amount of £4,530 (worth at least £453 in tax reduction) that everyone eligible gets regardless of income, with the allowance tapering between the minimum and maximum for adjusted net incomes above £39,200.

Marriage Allowance lets the lower earner transfer £1,260 of their unused Personal Allowance (out of £12,570) to their spouse or civil partner, provided the recipient is a basic-rate taxpayer. This reduces the recipient's tax bill by up to £252 a year (20% of £1,260). You can also backdate a claim up to 4 tax years if you were eligible but did not claim.