You can benefit from Marriage Allowance if all the following apply:
- you are married or in a civil partnership
- you do not pay Income Tax, or your income is below your Personal Allowance (usually £12,570)
- your partner pays Income Tax at the basic rate, which usually means their income is between £12,571 and £50,270 before they receive Marriage Allowance
You cannot claim Marriage Allowance if you are living together but you are not married or in a civil partnership.
Married couples may have experienced a change in their circumstances which could now mean they are eligible for Marriage Allowance, including:
- a recent marriage or civil partnership
- one partner has retired and the other remains working
- a change in employment due to COVID-19
- a reduction in working hours which means their earnings fall below their Personal Allowance
- unpaid leave or a career break, or
- one partner is studying or in education and not earning above their Personal Allowance
Marriage Allowance claims are automatically renewed every year. So couples should notify HMRC if their circumstances change such that their eligibility changes.
An example of how Marriage Allowance works
Your partner’s income is £20,000 and their Personal Allowance is £12,570, so they pay tax on £7,430 (their ‘taxable income’). This means as a couple you are paying Income Tax on £7,430.
When you claim Marriage Allowance, you transfer £1,260 of your Personal Allowance to your partner. Your Personal Allowance now becomes £11,310 and your partner receives a ‘tax credit’ on £1,260 of their taxable income.
This means you will now pay tax only on £190, but your partner will only pay tax on £6,170. As a couple you benefit, as you are only paying Income Tax on £6,360 rather than £7,430, which saves you £214 in tax.
Marriage Allowance is 10% of an individual’s tax-free Personal Allowance. The maximum amount that can be transferred to their husband, wife, or civil partner is dependent on the Personal Allowance for that tax year.
Marriage Allowance Rates
| Tax Year | Marriage Allowance Amount |
| 2021 to 2022 | £252 |
| 2020 to 2021 | £250 |
| 2019 to 2020 | £250 |
| 2018 to 2019 | £238 |
| 2017 to 2018 | £230 |
Our Support
If you should require assistance, understanding or claiming the Marriage Allowance, then please do contact us on 0113 257 4506 or email us at j.andrews@bprheaton.co.uk and we will be happy to assist you further.