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The married couple’s allowance (MCA) is only available if one of the two spouses or civil partners was born before 6 April 1935. This means that one member of the couple must be at least 91 years old on 5 April 2026 to qualify for an allowance in the 2025/26 tax year.

There is a distinction in the legislation between couples that married before 5 December 2005 and those that married or entered a civil partnership from this date.

Unlike the personal allowance, the MCA is a ‘tax reducer’, not a deduction from net income. Also, MCA can be transferred between spouses / civil partners, although the amount of the allowance is always calculated by reference to the primary claimant.

The MCA is reduced where:

1. •

   the marriage / civil partnership took place in the tax year, or

2. •

   the primary claimant’s ‘adjusted net income’ exceeds £37,700 for 2025/26 (£37,000 for 2024/25)

The commentary in this guidance note applies equally to those in civil partnership as it does to those who are married. For simplicity,