The marriage allowance was introduced to take effect from the tax year 2015/16.
The marriage allowance allows certain individuals who are married or in a civil partnership to elect to transfer some of their personal allowance to their spouse or civil partner.
Who will get the benefit?
The election will be relevant to those couples where one of the spouses either has insufficient income to utilize his or her personal allowance; or has income which is taxed at 0%, for example because it falls wholly within the starting rate band for saving income.
What is the benefit from this allowance?
Anyone who will be eligible can transfer 10% of his/her personal allowances.
The recipient obtains a reduction in his income tax liability equal to 20% of the transferred amount.
Conditions to meet to qualify for the Married allowance