CH7 - Relief for Married Couples

Question 1

Marriage Allowance

The marriage allowance (MA) is ?

Answer 1

10% of the personal allowance (rounded up to the nearest multiple of 10). It is available to married couples and civil partners provided certain conditions are met.

Question 2

Marriage Allowance

The relinquishing individual’s personal allowance is ?

Answer 2

reduced by the MA.

Question 3

Marriage Allowance

The gaining individual obtains a reduction in their income tax liability equal to ?

Answer 3

20% of the MA.

Question 4

Marriage Allowance

To qualify for the MA, ?

Answer 4

neither individual can pay tax at the higher or dividend upper or additional rate (or would do so if the dividend allowance were ignored).