What Marriage Allowance does
Marriage Allowance lets a lower or non-earning spouse or civil partner transfer £1,260 of their unused Personal Allowance to their partner, provided the receiving partner is a basic-rate taxpayer. This reduces the recipient's tax bill by up to £252 a year.
Who's eligible
- You're married or in a civil partnership (not simply cohabiting).
- One partner earns below the Personal Allowance (£12,570) or has no income.
- The other partner is a basic-rate taxpayer (broadly, earning between £12,571 and £50,270).
If the receiving partner is a higher or additional-rate taxpayer, the couple doesn't qualify — Marriage Allowance is specifically designed for basic-rate recipients.
How to claim
The lower-earning partner applies via GOV.UK (it must be applied for by the person transferring the allowance, not the person receiving it). Once set up, it usually continues automatically each year until you cancel it or your circumstances change — you don't need to reapply annually.
Backdating
You can backdate a claim by up to four tax years if you were eligible in those years but didn't claim, potentially resulting in a lump-sum tax refund covering the earlier years alongside the current year's saving.
Why it's often missed
Marriage Allowance isn't applied automatically — it must be actively claimed — and many eligible couples simply aren't aware it exists or assume the saving is too small to bother with. Since it typically takes only a few minutes to set up and can be backdated, it's one of the easiest "free money" checks available to eligible couples.
Key takeaways
- Worth up to £252 a year for eligible couples, and claimable, not automatic.
- Requires one partner earning below the Personal Allowance and the other a basic-rate taxpayer.
- Can be backdated up to four tax years if you were eligible but never claimed.
- The lower-earning partner must be the one to apply.