Marriage Allowance – are you benefiting?

If you’re married or in a civil partnership, you could be one of the 2.1 million couples currently benefiting from Marriage Allowance.

Understanding Marriage Allowance

It is a tax benefit that is available to married couples and civil partners in the UK. The allowance allows for a portion of one partner's unused personal allowance to be transferred to the other partner, reducing their tax bill.

Benefits of the allowance

The financial benefits of Marriage Allowance can be significant, especially for couples with one partner earning significantly less than the other. The partner who earns less than the personal allowance threshold (currently £12,570 in the tax year 2022/23) can transfer up to £1,260 of their unused personal allowance to their partner, who will receive a tax credit of 20% of this amount, currently £252. This reduces the higher-earning partner's tax bill by up to £252, providing a welcome boost to their joint finances.

Tax Year Marriage Allowance amount

2022/23 £252

2021/22 £252

2020/21 £250

2019/20 £250

2018/19 £238

Marriage Allowance eligibility

To be eligible for Marriage Allowance, both partners must meet certain criteria.

• You’re married or in a civil partnership and are not currently in receipt of Married Couple’s Allowance
• You do not pay income tax or you earn less than your Personal Allowance so are not liable to tax. For the tax year 2022/23, this means an income of less than £12,570
• Your partner pays tax on their income at the basic rate so is not liable to higher or additional rate taxes. This means your partners income is between £12,571 and £50,270 before Marriage Allowance

Use the free Marriage Allowance Calculator on GOV.UK to check if you could be eligible for the tax relief.

These thresholds are subject to change each tax year, so it is important to check the latest information from HM Revenue and Customs (HMRC) to ensure you are eligible and understand the amount of Marriage Allowance you may be able to claim.

Overall, Marriage Allowance can provide a valuable financial benefit for UK couples, helping to reduce their tax bill and boost their joint finances.

How to apply for Marriage Allowance

You can apply online to HMRC at GOV.UK. You’ll need your national Insurance numbers and identification. You can also apply by calling 0300 200 3300.