Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to review the levels of (a) Marriage and (b) Married Couple's Allowance ahead of the Autumn Statement.

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.

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.

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.

As with all elements of income tax, the Government keeps this under review.