Income Tax Act 2007 section 46

Marriages and civil partnerships on or after 5 December 2005

Section 46 sets out the rules for married couple's allowance where the marriage or civil partnership began on or after 5 December 2005, or where an older couple have elected for the post-2005 rules to apply.

• The claimant must be married or in a civil partnership and living with their spouse or civil partner during all or part of the tax year, and either the claimant or their partner must have been born before 6 April 1935
• The relief is given as a tax reduction equal to 10% of £11,080, available where either the claimant or their spouse or civil partner is aged 75 or over at any point in the tax year
• Where the claimant's adjusted net income exceeds £37,000, the allowance is reduced by half of the excess, but it cannot fall below a statutory minimum amount
• The claim must be made by the spouse or civil partner with the higher net income; if both have the same net income, a joint election must be made within four years of the end of the tax year to nominate who claims