Relief For Married Couples

Question 1

What percentage of the personal allowance does the marriage allowance represent?

Answer 1

10%

The percentage is rounded up to the nearest multiple of 10.

Question 2

Who is eligible for the marriage allowance?

Answer 2

Married couples and civil partners

Eligibility is subject to certain conditions.

Question 3

What happens to the relinquishing individual’s personal allowance when they claim the marriage allowance?

Answer 3

It is reduced by the marriage allowance

This reduction affects the overall tax calculation.

Question 4

What is the benefit to the gaining individual when they receive the marriage allowance?

Answer 4

Reduction in their income tax liability equal to 20% of the allowance

This percentage indicates the tax relief provided.

Question 5

To qualify for the marriage allowance, what tax rate must neither individual pay?

Answer 5

Higher or dividend upper or additional rate

This includes situations where the dividend allowance is ignored.

Question 6

Fill in the blank: The marriage allowance is available to married couples and civil partners provided certain _______ are met.

Answer 6

[conditions]