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What is Marriage Allowance?
Last verified 31 October 2026
Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner. It reduces their tax by up to £252 in a tax year.
Why it matters to landlords
You must be married or in a civil partnership, and you either pay no Income Tax or have income below your Personal Allowance, usually £12,570. Your partner must pay basic rate tax, usually on income between £12,571 and £50,270, or £12,571 to £43,662 in Scotland. A landlord whose only income is a modest share of rental profit may therefore be able to give the allowance to a partner with a salary.
You can backdate a claim to 6 April 2022 for any years you were eligible. Living together without being married or in a civil partnership does not qualify. If either of you was born before 6 April 1935, Married Couple's Allowance may be better, but you cannot claim both.
Example
Ana's only income is a £10,000 share of profit from a jointly owned flat, which is below her £12,570 Personal Allowance. Her husband Luke earns £35,000. Ana transfers £1,260 to Luke, who saves up to £252 in tax. Her own income stays under her reduced allowance, so she still pays nothing.
MTD for Jointly Owned Property and Joint Landlords →
Related terms
- Personal Allowance
- Income Tax bands
- Joint ownership and Form 17
- High Income Child Benefit Charge
- Scottish Income Tax