The Marriage Allowance lets a lower-earning spouse or civil partner transfer £1,260 of their personal allowance to their partner. This reduces the higher earner's tax bill by up to £252 per year.
Who qualifies
- You must be married or in a civil partnership
- The lower earner must earn below the personal allowance (£12,570 in 2024/25)
- The higher earner must be a basic rate taxpayer (earnings between £12,571 and £50,270)
How to claim
Claim online at gov.uk/apply-marriage-allowance. You can backdate a claim up to 4 years. If the lower earner does not pay tax, this is free money for the household.
This is general information. Tax rules change — check gov.uk for current figures.