Check If You Qualify

Are you entitled to the Marriage Tax Allowance?

Sharon McDougall - Updated - 7th August 2023 - 3 minutes to read

It is estimated that nearly two million UK couples are eligible but yet to the claim the Marriage Tax Allowance which was first introduced in April 2015. This allows couples who meet certain criteria to transfer £1,2600 of their personal tax allowance from one partner to the other, representing a tax saving of £252.

Who is eligible for the Marriage Tax Allowance?

To be eligible for the Marriage Tax Allowance you must meet the following criteria:

How does the Marriage Tax Allowance save you money?

The non-taxpaying partner can transfer £1,260 of their tax free personal allowance to their partner who pays the standard rate of tax. This means that the non-taxpayer’s personal allowance is reduced and the standard rate tax payers’ tax free allowance rises, meaning that they can save the 20% of the tax that they would be paying on the extra £1,260 – a total of £252.

The Marriage Tax Allowance can also be backdated for up to four tax years starting from when you were eligible if you did not claim in those years. Currently, the tax years that can be backdated are 2018/19, 2019/20, 2020/21 and 2021/22. This means you could be owed a total of  £1,242 if you backdated all these eligible years. The amount you may be entitled is broken down as follows:

2022/23 – £252
2021/22 – £252
2020/21 – £250
2019/20 – £250
2018/19 – £238

You can also apply for any of these individual tax years that you would have been eligible for the Marriage Tax Allowance, even if you are no longer eligible now.

If you have already applied for, and received, the Marriage Tax Allowance for last year, you will automatically be given it this year and for all future years, unless you inform HMRC that your circumstances have changed and that you are no longer eligible.

How do you apply for the Marriage Tax Allowance?

You can apply online for the Marriage Tax Allowance at The application must be made in the non-taxpayers name and you will need:

How is the Marriage Tax Allowance paid?

If you are claiming Marriage Tax Allowance for the current tax year this will be provided by an adjustment to both partner’s tax codes. Any allowance owing from previous years will be paid via a cheque.

What if I have less than £1,260 unused personal allowance?

As long as you still have some unused personal allowance, the Marriage Tax Allowance will allow you to transfer £1,260 to your partner. However you can only transfer exactly that amount. Therefore if the non-taxpayer earns £10,900 per year, but transfers £1,260 of their personal allowance to their partner that will reduce their personal allowance to £9,730 and they will have to pay standard rate (20%) tax on the amount that they earn over their tax free allowance. However the standard tax rate paying partner will still save on their tax bill, leaving a net gain for the couple.

If you are struggling with your finances and believe that you are eligible we strongly recommend that you apply for the Marriage Tax Allowance. Another important step would be to talk to the friendly experts at Scotland Debt Solutions. We have been helping people in Scotland cope with their problem debt since 1989. We can talk you through your options such as Debt Arrangement Schemes, Trust Deeds and Sequestration and work with you to get you on the path to a debt free future. Contact us on 0800 063 9250 for a free initial same day meeting.

facebook colour icon twitter colour icon linkedin colour icon messenger colour icon whatsapp colour icon email colour icon
Sharon McDougall Square

Sharon McDougall


Other Articles

Can I borrow money whilst I’m in a Trust Deed? Can I Borrow Money

Can I borrow money whilst I’m in a Trust Deed?

Borrowing money when you’re already deeply in debt requires careful consideration, and consultation with your trustee, as there are various factors associated with further borrowing in this situatio...

Your guide to getting a mortgage after a Trust Deed Guide to get a mortgage

Your guide to getting a mortgage after a Trust Deed

If you’re about to be discharged from a Trust Deed, you may be wondering to what extent your ability to obtain a mortgage has been affected.

What is an inhibition court order in Scotland? Court Order

What is an inhibition court order in Scotland?

If you’ve lost your job, state benefits and tax credits can provide vital financial support to see you through this tough time and help you avoid taking on too much debt while you look for more work...


Why Choose Us

Usp Discussion

Speak Direct With

A Qualified Adviser


We Don't Operate

Call Centres

Usp Location

5 Offices in Scotland

National Coverage

Usp House

Ask us About

Home Visits

Usp Award

Fully Regulated Advisors

From a Reputable Firm

Usp Hand Heart

Helping Scots Get

Out of Debt Since 1989

We'll give you a call

Our Scottish based team can help advise you on your debt problems.

Here at Scotland Debt Solutions we take your privacy seriously and will only use your personal information to contact you with regards to your enquiry. We will not use your information for marketing purposes. See our Privacy Policy.


Useful Tools

Personalised Debt Report
Usp Planner

Personalised Debt Report

Our personalised debt report will help you better understand your financial position and see where your money is going.

Debt Report
Instant Scheduled Call & WhatsApp

Instant Scheduled Call & WhatsApp

Arrange a call with an expert advisor at a time to suit you or contact our team via WhatsApp for immediate help and advice.

Arrange Callback
Find a Local Office
Usp Signpost

Find a Local Office

We have five offices located across Scotland. Find your nearest one here.

Find an Office


We can help you with...



Sequestration is the Scottish version of bankruptcy and may be suitable for you if you do not have the money to pay back your debts

Find out More
Trust Deeds in Scotland

Trust Deeds in Scotland

A Trust Deed involves making a monthly contribution to your debts for up to four years. After this time any remaining debt included in the Trust Deed will not need to be paid.

Find out More
Debt Arrangement Scheme (DAS)

Debt Arrangement Scheme (DAS)

A Debt Arrangement Scheme (DAS) lets you pay off your debt through a series of manageable instalments over a reasonable length of time.

Find out More
Business Debts
Icon Briefcase

Business Debts

Whether you are a sole trader or a limited company director, we can help you work through your current financial problems including money owed to HMRC

Business Debts

Our Insolvency Practitioners are regulated by ICAS or the IPA and our firm is authorised and regulated by the Financial Conduct Authority

Fees and Information: There are fees associated with our services. These will be fully explained before entering into any of the personal debt solutions referred to on this website. Full details of our fees and how these are charged are fully explained to you prior to you committing to any particular service.

ICAS Insolvency Practitioners