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<p>The Government introduced the Marriage Allowance (MA) in April 2015 to recognise
marriage and civil partnerships in the tax system. It allows a spouse or civil partner
to transfer 10 per cent of their Personal Allowance (PA) if their partner is a basic
rate taxpayer.</p><p> </p><p>At Autumn Statement 2022, the Chancellor announced that
the PA would be maintained at 2021-22 levels up to and including 2027-28. The transferable
tax allowance of £1,260 provided through the MA is therefore due to remain at its
current level until 2027-28.</p><p> </p><p>The Married Couple’s Allowance, which is
available to those born before 6 April 1935, was uprated to be valued between £4,010
and £10,375 in 2023-24.</p><p> </p><p>As with all elements of income tax, the Government
keeps this under review.</p><p> </p>
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