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 In April 2000 the MCA was withdrawn from all couples, except couples where at least one partner had already reached the age of 65 or over.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 90 or over before 6 April 2025 is entitled to claim the MCA in the current tax year (2025/26).

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 still be 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 2025/26 tax year on 6 April 2025 claims for the tax years 2015/16 to 2020/21 will be out of time.

The married couple’s allowance and the marriage allowance for 2025/26

In the 2024 Autumn Budget the Chancellor Rachel Reeves announced that the MCA would be £11,270 for 2025/26, increased in line with inflation from 2024/25. 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: that is, a tax credit worth up to £1,127.

The Chancellor also confirmed that the personal allowance would be fixed, at £12,570 for 2025/26, and the marriage allowance would also be fixed, at £1,260 for 2025/26. As recipients use the transferred allowance to offset against their liability to basic rate tax, which is charged at 20%: that is, a tax credit worth up to £252.

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.

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

Commons Library research briefing Direct taxes: rates and allowances for 2025/26 provides details of direct tax rates and allowances for the current tax year.