{
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    "compiled_at": "2026-09-21T00:00:00Z",
    "generated_at": "2026-09-28T09:07:46Z",
    "attribution": [
      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
      "Contains public sector information licensed under the Open Government Licence v3.0."
    ],
    "docs": "https://statbook.co.uk/docs/",
    "signing": {
      "scheme": "minisign",
      "public_key": "RWSPzbJEmAXVEvTqYZ8O9iHuOcOUii5lCNZM5t9bdoQh4ZnwKsxk/+bd",
      "key_id": "12D5059844B2CD8F",
      "verify": "https://statbook.co.uk/assurance/#verify"
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  },
  "figure": {
    "id": "employment.tax.marriage_allowance",
    "name": "Marriage Allowance (transferable amount)",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP",
    "value_type": "money",
    "currency": "GBP",
    "source_type": "derived",
    "values": [
      {
        "value": "£1,260.00",
        "value_minor": 126000,
        "effective_from": "2021-04-06",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": null,
        "status": "derivation_verified",
        "sources": [
          {
            "role": "legislation",
            "citation": "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)",
            "uri": "https://www.legislation.gov.uk/ukpga/2007/3/section/55B",
            "retrieved": "2026-09-14T00:13:00Z",
            "content_hash": "sha256:379db9cdf07cb55d408b98c4bcc4cf22f3ffb26bc6565de921169eabf68c707b"
          },
          {
            "role": "legislation",
            "citation": "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 `employment.tax.personal_allowance`; the operand limb of this derivation)",
            "uri": "https://www.legislation.gov.uk/uksi/2021/111/made",
            "retrieved": "2026-09-08T14:16:14Z",
            "content_hash": "sha256:8ccd250c2ffa3caf79408f21e91af20e8285993b73f8182912b888fad4349a0f",
            "content_hash_of": "https://www.legislation.gov.uk/uksi/2021/111/made/data.xml"
          }
        ],
        "verified": {
          "legislation": "2026-09-21T10:07:35Z"
        },
        "last_verified": "2026-09-21T10:07:35Z"
      }
    ],
    "derivation": "roundup(employment.tax.personal_allowance@annual * 0.1, 10)",
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The transferable amount for Marriage Allowance: 10% of the personal allowance specified in Income Tax Act 2007 s.35(1) for the tax year, rounded UP to the nearest multiple of £10 (s.55B(4)(b) and (5)). It is the amount an individual may elect to transfer under s.55C — the amount by which the transferor's own personal allowance is reduced (s.55B(6)), and the amount on which the recipient's tax reduction is calculated. The Act states the rule and no figure, so the number is published as a derivation from the personal allowance and recomputed by the build.",
        "instrument": "Income Tax Act 2007 s.55B(4)(b), s.55B(5)"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "A TAX-YEAR figure: s.55B(1) gives the tax reduction \"for a tax year\", and s.55B(4)(b) reads the personal allowance \"for the tax year to which the reduction relates\", so the amount is the one for the year of the election and is not pro-rated for part of a year. PAYE gives effect to it through the two parties' tax codes across that year's pay periods. An election under s.55C runs until withdrawn and can be backdated by up to four years.",
      "article": "Income Tax Act 2007 ss.55B(1), 55B(4), 55C"
    },
    "scope_note": "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 `employment.tax.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.",
    "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: `employment.tax.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.",
    "record_version": 3
  },
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    "record_hash_of": "the `figure` object, serialized as UTF-8 JSON with 2-space indent, ensure_ascii=false and a trailing newline",
    "release_version": "3.0.0",
    "manifest": "https://statbook.co.uk/v1/releases/3.0.0/manifest.json",
    "record_url": "https://statbook.co.uk/v1/figures/employment.tax.marriage_allowance.json",
    "sources": [
      {
        "role": "legislation",
        "citation": "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)",
        "uri": "https://www.legislation.gov.uk/ukpga/2007/3/section/55B",
        "retrieved": "2026-09-14T00:13:00Z",
        "content_hash": "sha256:379db9cdf07cb55d408b98c4bcc4cf22f3ffb26bc6565de921169eabf68c707b"
      },
      {
        "role": "legislation",
        "citation": "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 `employment.tax.personal_allowance`; the operand limb of this derivation)",
        "uri": "https://www.legislation.gov.uk/uksi/2021/111/made",
        "retrieved": "2026-09-08T14:16:14Z",
        "content_hash": "sha256:8ccd250c2ffa3caf79408f21e91af20e8285993b73f8182912b888fad4349a0f",
        "content_hash_of": "https://www.legislation.gov.uk/uksi/2021/111/made/data.xml"
      }
    ],
    "verified": {
      "legislation": "2026-09-21T10:07:35Z"
    },
    "last_verified": "2026-09-21T10:07:35Z"
  }
}