For a comprehensive overview of income tax, see our Income Tax guide.
Marriage Allowance lets one partner transfer part of their tax-free allowance to the other — saving up to £252 every year. Despite being available since 2015, over 2 million eligible couples still don’t claim. Here are the rates, rules, and how to apply for 2026/27.
Marriage Allowance Rates 2026/27
| Detail | Amount |
|---|---|
| Amount transferred | £1,260 (10% of Personal Allowance) |
| Annual tax saving | £252 |
| Lower earner’s allowance after transfer | £11,310 |
| Higher earner’s allowance after transfer | £13,830 |
| Maximum backdated claim | 4 years (up to £1,260 extra) |
The saving is calculated as £1,260 × 20% (basic rate) = £252. Since the lower earner doesn’t use this portion of their allowance, no extra tax falls on them.
Marriage Allowance History
| Tax year | Transfer amount | Annual saving | Backdatable in 2026/27? |
|---|---|---|---|
| 2026/27 | £1,260 | £252 | Current year |
| 2025/26 | £1,260 | £252 | ✅ Yes |
| 2024/25 | £1,260 | £252 | ✅ Yes |
| 2023/24 | £1,260 | £252 | ✅ Yes |
| 2022/23 | £1,260 | £252 | ✅ Yes |
| 2021/22 | £1,260 | £252 | ❌ Too far back |
Eligibility Checklist
Both of these must be true:
| Requirement | Detail |
|---|---|
| Relationship | Married or in a civil partnership (unmarried couples cannot claim) |
| Lower earner’s income | Below £12,570 (the Personal Allowance) |
| Higher earner’s income | Between £12,571 and £50,270 (basic rate taxpayer) |
| Born on or after | 6 April 1935 (older couples may qualify for Married Couple’s Allowance instead) |
Who Typically Qualifies
Marriage Allowance works best for couples where one partner:
- Is a stay-at-home parent with no income or income below £12,570
- Works part-time and earns below the Personal Allowance
- Is retired with only State Pension income (currently below £12,570)
- Is a student with little or no earned income
- Has taken a career break for caring responsibilities
The other partner must earn enough to pay basic-rate tax but not so much that they’re a higher-rate taxpayer (above £50,270).
Scottish Taxpayers
Marriage Allowance works slightly differently in Scotland because of the different tax bands. Scottish taxpayers can claim if the higher earner pays tax at the starter rate (19%), basic rate (20%), or intermediate rate (21%). The higher earner cannot claim if they pay the higher rate (42%), advanced rate (45%), or top rate (48%).
The saving for Scottish taxpayers is still £252, because the marriage allowance reduction is always calculated at 20% regardless of which Scottish band applies.
How to Claim Marriage Allowance
Online (Fastest)
- Go to gov.uk/marriage-allowance
- The lower earner needs to apply — not the higher earner
- You’ll need both partners’ National Insurance numbers
- HMRC will adjust tax codes automatically
The online application takes around 5 minutes. HMRC usually processes it within a few weeks.
By Phone
Call HMRC on 0300 200 3300 (Monday to Friday, 8am to 6pm). Have both National Insurance numbers ready.
Through Self Assessment
If either partner files a Self Assessment tax return, Marriage Allowance can be claimed on the return instead.
How Backdating Works
If you’ve been eligible but haven’t claimed, you can get a lump-sum backdated payment covering up to 4 previous tax years.
Maximum Backdated Amount (Claiming in 2026/27)
| Tax year | Saving | Running total |
|---|---|---|
| 2022/23 | £252 | £252 |
| 2023/24 | £252 | £504 |
| 2024/25 | £252 | £756 |
| 2025/26 | £252 | £1,008 |
| 2026/27 | £252 | £1,260 |
HMRC pays the backdated amount as a lump sum to the higher earner, while the current year’s saving is applied through their tax code.
When Marriage Allowance Doesn’t Save You Money
Marriage Allowance is not worth claiming if:
- Both partners earn over £12,570 — neither has unused Personal Allowance to transfer
- The higher earner pays higher-rate tax (over £50,270) — they’re not eligible
- The higher earner earns under £12,570 — they don’t pay tax, so there’s nothing to save
- You’re not married or in a civil partnership — cohabiting couples cannot claim
Marriage Allowance vs Married Couple’s Allowance
| Feature | Marriage Allowance | Married Couple’s Allowance |
|---|---|---|
| Who qualifies | Born after 5 April 1935 | Born before 6 April 1935 |
| Annual saving | £252 | £427–£1,108 |
| How it works | Transfers allowance | Reduces tax bill directly |
| Can claim both? | No — one or the other |
If either partner was born before 6 April 1935, check whether Married Couple’s Allowance would save more.
What Happens When Circumstances Change
| Event | What happens |
|---|---|
| Partner starts earning over £12,570 | Cancel the transfer — both get full Personal Allowance |
| Partner becomes higher-rate taxpayer | Transfer can no longer be used — cancel it |
| Separation | Marriage Allowance continues until end of tax year, then stops |
| Divorce | HMRC cancels automatically from the next tax year |
| Death of lower earner | Higher earner keeps allowance for the rest of the tax year |
| Death of higher earner | Estate benefits from the extra allowance for that tax year |
Marriage Allowance and Other Tax Reliefs
Marriage Allowance works alongside other tax-saving strategies:
- Salary sacrifice — Reduces the higher earner’s taxable income (pension, cycle to work)
- Pension contributions — Further reduce adjusted net income
- Personal Allowance — Marriage Allowance transfers 10% of this
- Child Benefit (HICBC) — Pension contributions can reduce income below the HICBC threshold too
Key Dates
| Date | Event |
|---|---|
| 6 April 2026 | 2026/27 Marriage Allowance year starts |
| 5 April 2027 | Last day to apply for 2026/27 |
| 5 April 2027 | Last day to backdate claims to 2022/23 |