Marriage Allowance

The slice of personal allowance a spouse or civil partner can hand over when they cannot use it themselves; the person receiving it gets tax relief on that slice at the basic rate, not the slice in cash.

£1,260.00

Derivation verified Derived Great Britain in force since 2021-04-06

Checked against its sources: statute verified 2026-09-21

Scope: NOT £1,260 OF TAX, AND NOT AN ALLOWANCE THE RECIPIENT GETS. £1,260 is the TRANSFERABLE AMOUNT. What the recipient receives is a tax REDUCTION of "the appropriate percentage of the transferable amount" (s.55B(1)), and the appropriate percentage is the basic rate (s.55B(3)) — so the cash worth at a 20% basic rate is £252, and this record does not hold that number. The other side of the election is a real loss: the transferor's personal allowance is reduced by the same £1,260 (s.55B(6)). Both parties must meet conditions in s.55B(2) — in particular neither may be liable above the basic rate — and s.55B(2)(d) rules out anyone claiming the married couple's allowance. The value follows Personal Allowance and has been £1,260 for as long as that has been £12,570; it is dated from the allowance, not from the Act.

How it is worked out: Personal Allowance × 0.1, rounded up to the nearest 10 — recomputed from its corroborated inputs on every build.

Current sources

Source A · Legislationhttps://www.legislation.gov.uk/ukpga/2007/3/section/55B (Income Tax Act 2007 s.55B(4): "'The transferable amount' … (b) for the tax year 2016-17 and subsequent tax years, is 10% of the amount of personal allowance specified in section 35(1) for the tax year to which the reduction relates", and s.55B(5): "If the transferable amount calculated in accordance with subsection (4)(b) would otherwise not be a multiple of £10, it is to be rounded up to the nearest amount which is a multiple of £10" — the rule, stating no cash figure for any year after 2015-16)

retrieved 2026-09-14

Source A · Legislationhttps://www.legislation.gov.uk/uksi/2021/111/made (SI 2021/111: "the amount specified in section 35(1) … is replaced with £12,570" — the personal allowance s.55B(4)(b) takes a tenth of, carried as “Personal Allowance”; the operand limb of this derivation)

retrieved 2026-09-08

History

Value	From	To	Status	Sources
£1,260.00	2021-04-06	—	Derivation verified	Legislation: https://www.legislation.gov.uk/ukpga/2007/3/section/55B (Income Tax Act 2007 s.55B(4): "'The transferable amount' … (b) for the tax year 2016-17 and subsequent tax years, is 10% of the amount of personal allowance specified in section 35(1) for the tax year to which the reduction relates", and s.55B(5): "If the transferable amount calculated in accordance with subsection (4)(b) would otherwise not be a multiple of £10, it is to be rounded up to the nearest amount which is a multiple of £10" — the rule, stating no cash figure for any year after 2015-16) retrieved 2026-09-14 Legislation: https://www.legislation.gov.uk/uksi/2021/111/made (SI 2021/111: "the amount specified in section 35(1) … is replaced with £12,570" — the personal allowance s.55B(4)(b) takes a tenth of, carried as “Personal Allowance”; the operand limb of this derivation) retrieved 2026-09-08

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.tax.marriage_allowance
Name in the API: Marriage Allowance (transferable amount)
Record fields (source type · unit · jurisdiction · status): derived·GBP·GB·derivation_verified
Derivation: roundup(employment.tax.personal_allowance@annual * 0.1, 10)
Record hash (canonical JSON, SHA-256): sha256:a89ef08809ab1eec2d12eff21946847052c6f7ac7afec92874b42295e47fce51
Source snapshots (SHA-256): Legislation: sha256:379db9cdf07cb55d408b98c4bcc4cf22f3ffb26bc6565de921169eabf68c707b; Legislation: sha256:8ccd250c2ffa3caf79408f21e91af20e8285993b73f8182912b888fad4349a0f
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.tax.marriage_allowance"]
Machine-readable record: /v1/figures/employment.tax.marriage_allowance · current only: /v1/figures/employment.tax.marriage_allowance/current

Compiler's notes

Not a figure any document states: the archived s.55B states £1,060 for 2015-16 and a RULE for every year since, which is D14's own case and the reason the checklist has carried this spelling since it was written. The rounding is load-bearing rather than decorative — £12,570 ÷ 10 is £1,257, and it is s.55B(5) that makes the published figure £1,260 — so roundup(…, 10) is the operative term and the checklist's earlier round(PA × 10%) phrasing would have published £1,257 or £1,260 by luck of the rounding mode. @annual is written rather than the bare id because it is a CHECKED alias: Personal Allowance declares cadence: "annual", so the DSL admits the path and would refuse @monthly outright, and the spelling then says on its face which cadence the tenth is taken of. The bare id evaluates to the same number today; it would not say that. The receipt is the section PAGE (receipt_url uses an Act /section/ as cited), and the section's data.xml is in the store too. No GOV.UK page is archived for this figure — https://www.gov.uk/marriage-allowance is not in the store — so there is no B side, and both limbs are cited as legislation.