MARRIED COUPLE'S ALLOWANCE
The Marriage
Allowance cannot be claimed if either spouse was born before 6 April 1935
because they can already get a bigger tax break called Married Couple’s
Allowance. That is a hangover from a concession that all married couples used
to get until it was scrapped from 6 April 2000. But an exemption said that anyone aged 65 then (ie born before 6
April 1935) could still have the allowance.
Married Couples Allowance is worth up to £1127 off one partner’s tax bill. If
income exceeds £37,700 the allowance can be reduced but it can never be less
than £436. It can be claimed by a member of a couple now if one of them meets
the age criteria. So an 83 year old marrying a 55 year old can claim it. It is
normally given to the spouse with the higher income and part of it is
transferable to the other spouse. If you can claim it then get it backdated for
up to four tax years if you were eligible then. More information on Married Couple's Allowance
BLIND PERSON'S ALLOWANCE
There is a
third allowance that a married couple can transfer between them. The Blind
Person’s Allowance is £2290 in 2016/17 so is worth £458 to a basic rate
taxpayer. However, if the blind person cannot make use of it all – has an
income below £13,290 in 2016/17 – the unused portion of it can be transferred
to their spouse.
To qualify
for Blind Person's Allowance in England, Wales, and Northern Ireland you have
to be registered with your local councils as blind or severely sight impaired.
In Scotland you qualify if you cannot do work that requires sight. If both partners
qualify they each get one allowance. More information on Blind Person's Allowance.
30 January 2017
vs 1.82
