Marriage allowance is a UK tax benefit that allows a person to transfer some of their Personal Allowance (i.e., the amount of income that is tax-free) to their spouse or civil partner. Marriage allowance can be claimed by couples where one person earns less than the Personal Allowance and the other person is a basic rate taxpayer (i.e., earns less than £50,000 per year).

By transferring some of their Personal Allowance to their spouse or civil partner, the lower earner can reduce their spouse's or civil partner's tax bill by up to £250 per year. To claim marriage allowance, one spouse or civil partner must apply online using their Government Gateway ID.

Marriage allowance can be a useful way for couples to reduce their tax burden and make the most of their combined income. If you are married or in a civil partnership and think you may be eligible for marriage allowance, it is a good idea to check the eligibility requirements and to consider whether claiming the allowance would be beneficial for you and your spouse or civil partner. You can find more information on the Gov.uk website.