What is the Marriage Allowance?
Where a link is marked *, it is a partner link — we receive commission at no extra cost to you. Links without a * earn us nothing. How we make money.
In short: A way for a non-taxpayer spouse to transfer £1,260 of unused Personal Allowance to a basic-rate-paying partner, saving £252 a year.
Last reviewed:
Reviewed by Kaiser Khan
Marriage Allowance lets one partner (the lower earner) transfer £1,260 of their Personal Allowance to the other (the higher earner). The higher earner gets a tax saving of £252 a year (£1,260 × 20%).
To qualify you must be married or in a civil partnership, the lower earner must earn under the Personal Allowance (£12,570 in 2026/27), and the higher earner must be a basic-rate taxpayer (earning up to £50,270).
You can backdate the claim by up to four tax years if you were eligible in those years. Apply free on gov.uk — never pay a third-party 'claim service' that charges a percentage commission.
Primary source: gov.uk/marriage-allowance
Part of our Benefits & tax
This quick answer sits inside our wider benefits & tax hub — with sub-guides, calculators and step-by-step explainers on the same topic.
Read the full benefits & tax guide →