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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 for online and is available to people in Scotland and across the UK.

What is the Marriage Allowance?

The 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 tax by up to £252 in the tax year (6 April to 5 April the next year).

Who is eligible?

You could benefit from Marriage Allowance if all the following apply:

  • you’re married or in a civil partnership
  • you don’t earn anything, you don’t pay income tax or your income is below your Personal Allowance.  For most the Personal Allowance is £12,570
  • your partner pays tax at the basic rate of tax (or the Scottish starter, basic or intermediate rate).  For most this means their income is between £12,571 and £50,270 (or £43,662 if you’re in Scotland).

Your claim can be backdated to include any tax year since 5 April 2019 that you were eligible for Marriage Allowance.

The person with the lowest earnings should make the claim.

Apply for the Marriage Allowance - external link

If your partner has died since 5 April 2019 you can still claim – phone the Income Tax helpline.  If your partner was the lower earner, the person responsible for managing their tax affairs needs to phone.

It won’t affect your application for Marriage Allowance if you or your partner:

  • are currently receiving a pension
  • live abroad – as long as you get a Personal Allowance.

More information

Find out more about UK Government support for households.