Income tax allowances for married couples

The system of independent taxation

Since the introduction of independent taxation in 1990, all individuals have been assessed for tax as separate persons. This reform reversed a principle that had underpinned the tax system for almost two hundred years: that a married woman’s income was simply part of her husband’s income, and should be taxed as such.

The introduction of the married couple’s allowance

As part of this reform a new tax allowance, the married couple’s allowance (MCA), was introduced. The MCA could be claimed by all married couples. In April 2000 the MCA was withdrawn from all couples, except couples where at least one partner had already reached the age of 65 or over. This remains the case. As a result only those couples in which one partner reached the age of 91 or over before 6 April 2026 is entitled to claim the MCA in the current tax year (2026/27).

The introduction of the transferable marriage allowance

In September 2013 the then Prime Minister, David Cameron, announced the introduction of a new transferable tax allowance for married couples and civil partners. From April 2015 spouses and partners would be allowed to transfer £1,000 of their own personal tax allowance to their partner, provided neither of them were higher rate taxpayers. In the March 2015 Budget it was confirmed that the personal allowance would be £10,500 for 2015/16, so that the ‘marriage allowance’ (PDF) as it is sometimes called, would be set at £1,050. The allowance would be set at 10% of the personal allowance in future years.

Initially eligible couples had to register online for the marriage allowance. They may now apply by writing to HM Revenue & Customs (HMRC) or by phone, using HMRC’s helpline for income tax queries on 0300 200 3300. Couples who register after the beginning of the tax year are entitled to the full annual allowance. The general time limit for making a claim for repayment of overpaid tax is four years, so that with the start of the 2026/27 tax year on 6 April 2026 claims for the tax years 2015/16 to 2021/22 will be out of time.

The married couple’s allowance and the marriage allowance for 2026/27

In the 2025 Budget the Chancellor Rachel Reeves announced that the MCA would be £11,700 for 2026/27, increased in line with inflation from 2025/26. Tax relief for this allowance is ‘restricted’ to 10%. In effect taxpayers receive a credit worth 10% of the MCA to set against their final tax bill. For 2026/27 this tax credit is worth up to £1,170.

The Chancellor also confirmed that for 2026/27 the personal allowance would be fixed at £12,570, and the marriage allowance would be fixed at £1,260. Recipients use the transferred allowance to offset against their liability to basic rate tax, which is set at 20%. As a result this tax credit is worth up to £252 for 2026/27.

Both the MCA and the marriage allowance may be claimed by civil partners as well as married couples, where they meet the necessary eligibility criteria.

Further reading

This briefing gives a short history of the withdrawal of the married couple’s allowance, and the introduction of the marriage allowance.

The Library briefing Tax, marriage and transferable allowances discusses the development of the marriage allowance, in the context of wider debates about the way in which the tax system treats married persons.

The Library briefing Direct taxes: rates and allowances for 2026/27 provides details of direct tax rates and allowances for the current tax year.