Married couple's allowance
Married Couple’s Allowance (MCA) is a tax relief for older couples (or where at least one person is older!).
Instead of reducing your taxable income, it takes money directly off your tax bill.
How it works
- MCA is worth 10% of the allowance each year
- For 2025/26 the allowance is £11,270, so the maximum saving is £1,127
- The minimum saving is £436 — even if your income is high, you’ll always get at least this
- It can’t create a refund — it only reduces tax you actually owe
👉 MCA is different from Marriage Allowance, which applies if both partners were born on or after 6 April 1935.
Who can claim
You can claim if:
- You’re married or in a civil partnership
- You live together (or are only apart for reasons like work, illness, care or armed forces service)
- At least one of you was born before 6 April 1935
Whose income is used:
- Married before 5 Dec 2005 → husband’s income counts
- Married/registered after 5 Dec 2005 → higher earner’s income counts
Income limits
- If your (or your husband’s/higher earner’s) income is up to £37,700 → you get the full MCA (£1,127 off tax)
- Between £37,700 and £51,520 → MCA is gradually reduced
- £51,520 or more → you get the minimum MCA (£436 off tax)
Life changes
- Marriage/civil partnership during the year → you get 1/12th of the allowance for each full month from the date you marry/register
- Separation/divorce → full MCA for the year of separation, plus possible relief for maintenance payments
- Death → full MCA for the year of death, with any unused balance passed to the surviving spouse/partner
Sharing or transferring MCA
- You can agree to share part of the allowance (e.g. £2,180 or £4,360) between you
- If the main allowance holder can’t use it all, any surplus can be transferred to the other partner
- Transfers are requested using form 575(T) on GOV.UK
- If you want to share the minimum allowance before a tax year starts, use form 18
⚠️ If you also claim Blind Person’s Allowance, you must transfer both allowances together.