Married Couples Tax Allowance is a legacy tax allowance. In order to qualify for Married Couple's Tax Allowance at least one spouse must have been born before 6 April 1935.
The ruling on Married Couple's Tax Allowance changed on 5th December 2005, at which times rules which changed to allow for civil partnerships and for either member to claim for the allowance, before this time only the husband could claim.
Actual amounts of Married Couple's Tax Allowance vary depending on what you earn but typically equate to a 10% reduction on the amount paid to HMRC.
The latest updates and news on changes to Married Couple Tax Allowance.