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Marriage allowance

Couples can claim a marriage allowance tax break worth up to £252.  It takes just a few minutes to apply online and is available to people in Scotland and across the UK.

What is Marriage Allowance?

Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife, or civil partner if they earn more than you. This reduces their Income Tax by up to £252 in the tax year (6 April to 5 April the following year).

Apply for Marriage Allowance on GOV.UK.

Eligibility criteria

You can benefit from Marriage Allowance if you are married or in a civil partnership, have an income below your Personal Allowance (£12,570), and your partner pays Income Tax at the basic rate in England and Wales (earning between £12,571 and £50,270) or the Scottish starter, basic, or intermediate rate (earning between £12,571 and £43,662).

Check if you qualify for Marriage Allowance on GOV.UK.

Backdated claims and special circumstances

Claims can be backdated to 6 April 2022 for any tax years you were eligible. If your partner has died since 6 April 2022, you can still claim by contacting HMRC directly. Receiving a pension or living abroad (if entitled to a Personal Allowance) does not affect your eligibility.

Contact the HMRC Income Tax helpline regarding Marriage Allowance.

More household financial support

Explore further UK Government guidance and support available for households.

Browse UK Government household support on GOV.UK.