Marriage Allowance and Married Couples Allowance
Published / Last Updated on 17/03/2026
UK Tax Reliefs for Married Couples and Civil Partners
The UK tax burden is at its highest since WWII. Many allowances are frozen until 2031, and new taxes continue to be introduced. Using every available relief is essential to avoid paying more tax than necessary.
Below are two key allowances that couples often overlook.
Marriage Allowance
For couples where both partners were born after 5 April 1935
What Marriage Allowance Does
Allows one spouse/civil partner to transfer 10% of their Personal Allowance to the other.
Key Facts
- Introduced: 6 April 2015
- Transferable amount: £1,260 (10% of £12,570 Personal Allowance)
- Increases partner’s allowance to £13,830
- Only available if the receiving partner is a basic‑rate taxpayer (20%)
- Best used when one partner earns below £12,570
- Annual tax saving: £252
- Can be backdated 4 years, worth up to £1,260 in refunds
- Apply online: https://www.gov.uk/apply-marriage-allowance
Married Couple’s Allowance (MCA)
For couples where at least one partner was born before 6 April 1935
What MCA Does
Provides an additional allowance that reduces your tax bill usually by 20% of the MCA amount.
Key Facts
- Applies mainly to individuals aged 91+ in 2026/27
- One allowance per couple
- Reduces by £1 for every £2 of income above the threshold (£39,200 from April 2026)
- Cannot fall below the minimum MCA (£4,530 from April 2026)
- Can be allocated 100% to one partner or split 50/50
- Pro‑rated if marriage or death occurs mid‑year
- Widows/widowers who remarry can claim again if you or your new spouse qualifies
- ♥ ♥ Are you aged 91+ and ready to 'take the plunge' again? ♥ ♥
MCA Amounts
|
Tax Year |
MCA |
Income Threshold |
Minimum MCA |
Max Combined Personal Allowance + MCA |
|
2025/26 |
£11,270 |
£37,700 |
£4,360 |
£23,630 |
|
2026/27 |
£11,700 |
£39,200 |
£4,530 |
£24,230 |
Example
A qualifying couple could save up to £2,340 (20% basic rate tax saved on £11,700).
Summary
- Marriage Allowance: Transfer unused allowance to a basic‑rate‑taxpaying spouse. Save £252/year.
- Married Couple’s Allowance: For those born before 6 April 1935. Reduces tax by 20% of the MCA amount.
- Both allowances are simple, legitimate ways to reduce your tax bill.
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FAQs
Who can claim Marriage Allowance?
Couples where both partners were born after 5 April 1935 and the receiving partner is a basic‑rate taxpayer.
How much can I transfer?
Up to £1,260, which saves the receiving partner £252 per year.
Can Marriage Allowance be backdated?
Yes — up to 4 years, potentially worth £1,260 in refunds.
Who qualifies for Married Couple’s Allowance?
Couples where at least one partner was born before 6 April 1935.
How does MCA reduce tax?
It reduces your tax bill by 10% of the MCA amount, subject to income tapering.
Can MCA be shared?
Yes — it can be split 50/50 or allocated entirely to one partner.
Does MCA apply if I remarry?
Yes — if your new spouse meets the age criteria.
