To benefit from Marriage Allowance, the following circumstances must apply:
- the couple are married or in a civil partnership
- one person does not pay Income Tax because any income they have is below their tax-free Personal Allowance (usually £12,570)
- their partner pays Income Tax at the basic rate
Do you know someone who could be eligible?
They can find out more and apply for Marriage Allowance on GOV.UK and use the free online calculator to find out how much tax they could save.