Tax Allowances: Marriage Allowance and More

Beyond the Personal Allowance, there are smaller allowances that can cut your tax bill — but only if you know about them and claim them. The best known is the Marriage Allowance, which lets a lower-earning partner pass part of their unused Personal Allowance to their spouse. This guide explains that allowance, and two older ones that still apply to many people: the Blind Person’s Allowance and the Married Couple’s Allowance.

How the Marriage Allowance works

The Marriage Allowance lets a married couple or civil partners share the Personal Allowance. If one partner does not use all of their £12,570 allowance — because they earn less than that, or do not work — they can transfer £1,260 of it to their partner. The partner who receives it gets a bigger tax-free amount, and the couple pays less tax overall.

The saving is up to £252 a year: £1,260 of income that would have been taxed at 20% becomes tax-free. It is a small amount, but it is free money for couples who qualify, and millions of eligible couples have never claimed it. The allowance is not automatic — you have to apply, and the lower-earning partner is the one who applies.

Who qualifies

Both partners must be married or in a civil partnership. One partner must earn less than the Personal Allowance (£12,570 in 2026/27) — in practice, they must be a non-taxpayer. The other partner must be a basic-rate taxpayer, earning between £12,571 and £50,270. If the higher earner pays tax at 40% or 45%, the couple does not qualify.

You also cannot claim if you are already receiving the Married Couple’s Allowance (the older allowance below), or if you were born before 6 April 1935 and claim that instead. And the allowance stops if the couple divorces, or if one partner dies — though the surviving partner can still benefit in some circumstances, and should check with HMRC.

How to apply and backdate

You apply online on GOV.UK, through the Marriage Allowance service. The lower-earning partner applies, and they will need both partners’ National Insurance numbers and some identity details. Once approved, HMRC changes the higher earner’s tax code — usually to one ending in M — and the extra allowance is given through PAYE.

You can backdate a claim for up to 4 tax years, which can be worth up to about £1,000 in total if you qualified for all four years. HMRC pays the backdated amount as a cheque or into a bank account. If your circumstances change — for example, the lower earner starts earning more — tell HMRC, because the allowance may no longer apply and your tax code will need to change back.

Blind Person’s Allowance

If you are registered blind, or you are severely sight impaired, you can claim the Blind Person’s Allowance on top of your Personal Allowance. For 2026/27 it is £3,250. It is added to your tax-free amount, so it saves a basic-rate taxpayer up to £650 a year.

Both partners can claim it if both qualify, and any unused part can be transferred to a spouse or civil partner. You claim it through your tax code or through Self Assessment, and you will need evidence of your registration as blind or severely sight impaired.

Married Couple’s Allowance

The Married Couple’s Allowance is an older allowance, and it only applies where at least one partner was born before 6 April 1935. For 2026/27 the maximum is £11,700. Unlike the Personal Allowance, it does not make income tax-free: it reduces your tax bill by 10% of the allowance, so the maximum saving is about £1,170 a year.

The allowance is reduced if your income is over a limit (£39,200 in 2026/27), down to a minimum amount. You claim it through your tax code or Self Assessment. If you qualify for this allowance, you cannot also claim the Marriage Allowance — you have to choose, and for most couples in this age group the Married Couple’s Allowance is worth more.

Sources: GOV.UK, Marriage Allowance; GOV.UK, Budget 2026 Annex A: rates and allowances; GOV.UK, Blind Person’s Allowance; GOV.UK, Married Couple’s Allowance.