{
  "meta": {
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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",
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  },
  "figure_id": "employment.tax.marriage_allowance",
  "name": "Marriage Allowance (transferable amount)",
  "unit": "GBP",
  "value_type": "money",
  "source_type": "derived",
  "jurisdiction": "GB",
  "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.",
  "current": {
    "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"
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      {
        "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"
  },
  "value_numeric": 1260.0,
  "upcoming": null,
  "receipt": {
    "record_hash": "sha256:a89ef08809ab1eec2d12eff21946847052c6f7ac7afec92874b42295e47fce51",
    "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"
  }
}