What is the married couple's allowance?
Answered 11 March 2026
Here is a comprehensive explanation of the Married Couple's Allowance (MCA).
What the law says
The Married Couple's Allowance is a tax reduction (not a deduction from income) available only where at least one spouse or civil partner was born before 6 April 1935. It is provided under ITA 2007, ss. 45 and 46.
Eligibility
Marriages before 5 December 2005 (s. 45): A man is entitled to the allowance if:
- For the whole or part of the tax year he is married and his wife is living with him;
- The marriage took place before 5 December 2005 (and no election for the new rules is in force);
- He or his wife was born before 6 April 1935; and
- He meets the residence requirements of s. 56.
Marriages and civil partnerships on or after 5 December 2005 (s. 46): An individual is entitled if:
- For the whole or part of the tax year they are married or in a civil partnership and living with their spouse/civil partner;
- The marriage/civil partnership was formed on or after 5 December 2005 (or an election for the new rules is in force);
- The individual or their spouse/civil partner was born before 6 April 1935;
- They meet the residence requirements of s. 56; and
- Their net income for the tax year exceeds that of their spouse/civil partner (or, if equal, they are specified in a joint election).
Rate of relief
The tax reduction is 10% of the allowance amount — i.e., it reduces your tax bill directly, not your taxable income.
Current amounts (2026-27 onwards)
The allowance amounts are indexed annually. The most recently enacted figures are:
- Maximum allowance: £11,700 (where either spouse/civil partner is aged 75 or over)
- Minimum amount: £4,530 (the floor below which the allowance cannot be reduced)
- Adjusted net income limit: £39,200 — above this, the allowance is reduced by half the excess, but not below the minimum amount.
For 2025-26, the figures were: maximum £11,270, minimum £4,360, income limit £37,700.
Mutual exclusivity with Marriage Allowance
A couple cannot claim both MCA and the Marriage Allowance (the transferable personal allowance under ITA 2007, s. 55B).
HMRC guidance / practice
Description on coding notices: HMRC describes MCA on P2 coding notices as: "due if you are married or in a civil partnership, and living together, and at least one partner was born before [6 April 1935]. This is subject to an income limit which changes every year. If your adjusted net income exceeds the limit, your allowance goes down proportionally. Tax relief is given at [10]% of the allowance."
Transfer of allowance to wife (pre-5 December 2005 marriages): An election can be made (on Form 18) for the wife to receive one half, or the whole, of the basic MCA. The age-related additions cannot be transferred. The election remains in force until amended or withdrawn. Any surplus MCA unused because the husband's income is too low can also be transferred to the wife using Form 575 (or a letter).
PAYE coding: HMRC codes MCA into the tax code. For example, where MCA is £5,145, an allowance restriction of £2,572 is applied in coding, and the net amount is shown on the notice of coding.
Interaction with Marriage Allowance: HMRC confirms that neither partner can be in receipt of MCA if they wish to apply for the Marriage Allowance.
Citation sources
PART 1 Income tax, corporation tax and capital gains tax CHAPTER 2 Income tax: general Exemptions and reliefs Tax relief for married couples and civil partners 11 1 ITA 2007 is amended as set out in subsections (2) to (8). 2 After section 55 insert— CHAPTER 3A Transferable tax allowance for married couples and civil partners Introduction Tax reduction under Chapter 55A 1 This Chapter contains provisions about the entitlement of a spouse or civil partner to a tax reduction in a case where the oth
Item P2 Description P2 Standard Note Blind Person’s Allowance Blind person's allowance This is an extra amount of tax-free allowance. This means you can earn more before you start paying Income Tax. For more information go to www.gov.uk/blind-persons-allowance Personal Allowance Personal Allowance This is the standard amount of taxable income most people can have before they start paying Income Tax. If your total income exceeds £[taper start], your allowance goes down proportionally. Personal Sa
Part 3 Personal reliefs Chapter 3 Tax reductions for married couples and civil partners : persons born before 6 April 1935 Married couple's allowance Marriages and civil partnerships on or after 5 December 2005 46 1 If an individual— a makes a claim for a tax year, and b meets the conditions set out in subsection (2), the individual is entitled to a tax reduction for the tax year of 10% of the amount specified in subsection (3)(a) .... 2 The conditions are that— a for the whole or part of the ta
Part 3 Personal reliefs Chapter 3 Tax reductions for married couples and civil partners : persons born before 6 April 1935 Married couple's allowance Marriages before 5 December 2005 45 1 If a man— a makes a claim for a tax year, and b meets the conditions set out in subsection (2) or the conditions set out in subsection (2A) , he is entitled to a tax reduction for the tax year of 10% of the amount specified in subsection (3)(a) ... . 2 The conditions are that— a for the whole or part of the tax
Citation and interpretation 1 1 This Order may be cited as the Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2026. 2 This Order has effect for the tax year 2026-27 and subsequent tax years. Indexation of allowances 2 The Income Tax Act 2007 is amended as follows— a in section 38(1) (blind person’s allowance), for “£3,130” substitute “£3,250” ; b in section 43 (tax reductions for married couples and civil partners: persons born before 6 April 1935: meani
Description used on coding notices Circumstances Deduction Your State Pension / State Benefits All cases Deduct the amount receivable for current year, estimated where necessary. Note: The source amount of state pension / state benefits may differ from the coded amount because of the uprating process using old and new weekly rates. PAYE130065 Public Service pension Public service pensions coded out Deduct estimated gross amount receivable in current year, taking into account annual rate of incre
An election can be made for the wife to receive one half, or the whole, of the basic Married Couple's allowance. This is regardless of the level of the husband's income. However, the age-related additions cannot be transferred. An election is made on Form 18 and remains in force until amended or withdrawn. Any surplus of the Married Couple's allowance or husband's Blind Person's allowance which is unused, because the husbands income is too low, can be transferred to the wife if the husband gives
Citation and interpretation 1 1 This Order may be cited as the Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2025. 2 This Order has effect for the tax year 2025-26 and subsequent tax years. Indexation of allowances 2 The Income Tax Act 2007 is amended as follows— a in section 38(1) (blind person’s allowance) for “£3,070” substitute “£3,130” ; b in section 43 (tax reductions for married couples and civil partners: persons born before 6 April 1935: meanin
The allowance restriction appears as a coding deduction. The amount depends on the individual's expected highest rate of tax. The individual's notice of coding does not refer to the allowance restriction, the notice of coding only displays the net amount with a note that explains what the allowance is worth in terms of tax. For example, the coding record shows that the Married Couple’s allowance is 5145 and the allowance restriction displayed is 2572. The individual's notice of coding will displ