2024 Standard Deduction For Married Couples Uk. Marriage allowance applies to married couples and those in a civil partnership where a spouse or civil partner does not pay tax or does not pay tax above. This page is also available in welsh (cymraeg).
The basic tax rate for the tax year 2023/24 is 20%, on the first slice of taxable income (currently up to £50,270) and the higher rate (presently 40%) is charged. The marriage allowance is a tax break that’s available to some married couples and civil partners.