What Is Marriage Allowance?
Marriage Allowance is a tax benefit available to married couples and civil partners in the United Kingdom. It allows a lower-earning partner to transfer £1,260 of their unused personal allowance to their higher-earning spouse or civil partner. This reduces the higher earner's income tax bill by up to £252 per year. Despite being worth a meaningful amount, millions of eligible couples fail to claim this benefit each year, often because they are simply unaware it exists. You can also backdate your claim for up to four years, potentially recovering up to £1,008.
Eligibility Requirements
To qualify for Marriage Allowance, you must be married or in a civil partnership. The lower-earning partner (the transferor) must have an income below the personal allowance of £12,570, meaning they are not paying any income tax. The higher-earning partner (the recipient) must be a basic rate taxpayer, with income between £12,571 and £50,270 in England, Wales, and Northern Ireland. Scottish taxpayers can also claim if they pay tax at the starter, basic, or intermediate rates. If the higher earner pays tax at the higher or additional rate, they are not eligible.
How to Apply
The lower-earning partner applies for Marriage Allowance through the GOV.UK website. You will need both partners' National Insurance numbers and the applicant's date of birth. Once approved, HMRC will adjust the higher earner's tax code from 1257L to 1383L, reflecting the additional £1,260 of tax-free income. The change usually takes effect from the start of the current tax year or can be backdated. The lower earner's personal allowance is reduced to £11,310, but since they earn below £12,570, this has no practical effect on their tax bill.
Backdating Your Claim
If you have been eligible for Marriage Allowance in previous tax years but did not claim, you can backdate your application for up to four years. At £252 per year, this means you could receive a tax refund of up to £1,008 for the backdated period. The refund is typically paid as a lump sum directly to the higher earner. This makes it well worth checking your eligibility even if you have been married for several years. For a complete view of your salary and deductions, use our main UK take home pay calculator where you can adjust the tax code to see the effect of Marriage Allowance on your monthly pay.