UK Marriage Allowance Calculator
Estimate your potential Marriage Allowance saving and see if you’re eligible.
The Marriage Allowance in the UK lets married couples and civil partners transfer a portion of their Personal Allowance to their spouse or partner.
This can reduce the higher earner’s tax bill if one partner earns below the Personal Allowance threshold and the other is a basic-rate taxpayer.
How It Works
- The lower-earning partner (the donor) can transfer up to 10% of their Personal Allowance (£1,260) to their spouse or civil partner.
- The higher-earning partner (the recipient) then pays 20% less tax on that portion, giving a maximum tax saving of £252 for the current tax year (2025/26).
- If the donor’s income is close to the threshold (£12,570), the calculator will estimate any donor cost and show the net saving for both partners.
What This Calculator Does
This tool helps you check:
- Whether you qualify for Marriage Allowance in your region (England, Wales, Northern Ireland, or Scotland).
- The maximum tax saving you can claim this year.
- Any potential donor tax cost if income is near the Personal Allowance.
- An estimate of your net benefit as a couple.
- A reminder that you can backdate claims for up to four tax years if eligible.
Marriage Allowance – Frequently Asked Questions
Quick answers to the most common questions from couples across England, Wales, Northern Ireland and Scotland.
Who can claim Marriage Allowance?
You must be married or in a civil partnership. One partner (the donor) needs income below the Personal Allowance, and the other partner (the recipient) must be a basic-rate taxpayer. In UK, that typically means the recipient’s income is above £12,570 and at or below the higher-rate threshold for the selected year.
How much can we save?
The transferable amount is 10% of the Personal Allowance (currently £1,260), which reduces the recipient’s tax by 20% of that amount — up to £252 in the current tax year. If the donor is close to the Personal Allowance, your net saving may be less. The calculator above estimates this automatically.
Does the calculator work for Scotland?
Yes. Select “Scotland” in the Region menu. Scotland uses different income tax bands; eligibility requires the recipient to be below the Scottish higher-rate threshold. We keep the logic separate so results reflect the region selected.
Can we backdate a claim?
Usually yes — you can backdate for up to four tax years if you met the criteria in those years. HMRC will adjust past bills or issue a refund. If you’re unsure, contact us and we’ll check your eligibility and handle the claim.
What if the donor starts paying tax after transferring?
If the donor’s income is near the Personal Allowance, giving up £1,260 can make a small slice of their income taxable. Our calculator shows an estimated donor cost and a net saving so you can decide if it’s still worthwhile.
How do we apply for Marriage Allowance?
You apply via HMRC. The lower earner (donor) initiates the transfer. We can complete this for you and make sure it’s claimed for the right year(s). Start here: Contact Beck Hill Ltd or visit our Llandarcy office.
We’re retirees / on pensions — can we claim?
Possibly. It depends on your taxable income positions. If either partner was born before 6 April 1935, you might qualify for the separate Married Couple’s Allowance instead. We’ll help you choose the most beneficial option.
