Marriage Allowance in 2026: how couples can cut their tax by up to £252 a year

Marriage Allowance is a way to move a tax break between spouses or civil partners. According to GOV.UK, it lets you transfer £1,260 of your Personal Allowance to your partner, which reduces their tax by up to £252 in the tax year.

Who is Marriage Allowance for?

It works if you are married or in a civil partnership and one partner earns less than the Personal Allowance (usually £12,570), while the other pays basic-rate Income Tax. The higher earner’s income must be between £12,571 and £50,270 (in Scotland, between £12,571 and £43,662).

How does it work in practice?

The lower earner gives £1,260 of their Personal Allowance to the higher earner, whose tax-free threshold rises and who therefore pays less tax — a saving of up to £252 a year. The Personal Allowance overall is £12,570.

Can you reclaim tax for past years?

Yes. You can backdate a claim to the 2022 to 2023 tax year (6 April 2022) if you were eligible in those years, which means you can get several years’ worth in one go.

How do you apply without overpaying?

You apply free on GOV.UK — beware middlemen who charge a fee to "arrange" it. Once approved, the allowance renews automatically each year while you remain eligible; you do not need to reapply.

When is Marriage Allowance not worth it?

If the lower earner’s income is close to £12,570 and transferring part of the allowance makes them pay tax themselves, the benefit can disappear. It is worth checking both incomes for the year before applying.

Marriage Allowance is one of the most under-claimed tax breaks in Britain, often missed by couples where one partner works part-time or is on parental leave. Checking your eligibility and applying takes just a few minutes.