Married Couple's Allowance: every value since 1990
The maximum Married Couple's Allowance for couples where one partner was born before 6 April 1935, as HMRC's table gives it for each year. The allowance reduces the couple's tax bill at 10% of its value (since April 1999); before 2000 to 2001 it was also available to younger couples at a lower amount.
HM Revenue and Customs gives 37 values for this rate, from £2,185 in 1990 to 1991 to £11,700 in 2026 to 2027. Of the 36 year-to-year steps, it stayed the same in 3, went up in 33 and never went down. The largest rise from one value to the next was +55.3%, in 1999 to 2000 (from £3,345 to £5,195). Across the whole series the cash value changed by +435.5%. The value in 2025 to 2026 was +1.7% on the one before; ONS CPI inflation for calendar year 2025 was 3.4%. Ten years before the latest value, in 2016 to 2017, it was £8,355. Income Tax receipts were £326.9 billion in 2025 to 2026, according to HMRC.
Maximum amount (older couples)
| Tax year | Maximum amount (older couples) (a year) | Change on previous value | CPI inflation that calendar year (ONS, D7G7) |
|---|---|---|---|
| 2026 to 2027 | £11,700 | +3.8% | not yet published |
| 2025 to 2026 | £11,270 | +1.7% | 3.4% |
| 2024 to 2025 | £11,080 | +6.8% | 2.5% |
| 2023 to 2024 | £10,375 | +10.2% | 7.3% |
| 2022 to 2023 | £9,415 | +3.2% | 9.1% |
| 2021 to 2022 | £9,125 | +0.6% | 2.6% |
| 2020 to 2021 | £9,075 | +1.8% | 0.9% |
| 2019 to 2020 | £8,915 | +2.5% | 1.8% |
| 2018 to 2019 | £8,695 | +3.0% | 2.5% |
| 2017 to 2018 | £8,445 | +1.1% | 2.7% |
| 2016 to 2017 | £8,355 | – | 0.7% |
| 2015 to 2016 | £8,355 | +2.3% | 0.0% |
| 2014 to 2015 | £8,165 | +3.2% | 1.5% |
| 2013 to 2014 | £7,915 | +2.7% | 2.6% |
| 2012 to 2013 | £7,705 | +5.6% | 2.8% |
| 2011 to 2012 | £7,295 | +4.7% | 4.5% |
| 2010 to 2011 | £6,965 | – | 3.3% |
| 2009 to 2010 | £6,965 | +5.1% | 2.2% |
| 2008 to 2009 | £6,625 | +4.1% | 3.6% |
| 2007 to 2008 | £6,365 | +3.7% | 2.3% |
| 2006 to 2007 | £6,135 | +2.7% | 2.3% |
| 2005 to 2006 | £5,975 | +3.1% | 2.1% |
| 2004 to 2005 | £5,795 | +2.8% | 1.3% |
| 2003 to 2004 | £5,635 | +1.8% | 1.4% |
| 2002 to 2003 | £5,535 | +1.8% | 1.3% |
| 2001 to 2002 | £5,435 | +3.4% | 1.2% |
| 2000 to 2001 | £5,255 | +1.2% | 0.8% |
| 1999 to 2000 | £5,195 | +55.3% | 1.3% |
| 1998 to 1999 | £3,345 | +3.7% | 1.6% |
| 1997 to 1998 | £3,225 | +2.2% | 1.8% |
| 1996 to 1997 | £3,155 | +4.0% | 2.4% |
| 1995 to 1996 | £3,035 | +12.2% | 2.6% |
| 1994 to 1995 | £2,705 | +8.0% | 2.0% |
| 1993 to 1994 | £2,505 | – | 2.5% |
| 1992 to 1993 | £2,505 | +4.6% | 4.2% |
| 1991 to 1992 | £2,395 | +9.6% | 7.5% |
| 1990 to 1991 | £2,185 | 7.0% |
Source: HMRC Table A.1.
CPI: ONS series D7G7, for the calendar year the period starts in. About these tables · CSV
Related pages
Sources and receipts
- Table A.1 Income Tax personal allowances and reliefs, HM Revenue and Customs.
File: Table_a1_-_Income_Tax_-_personal_allowances_and_reliefs.ods. Read 2026-10-15. SHA-256
5b91e2bb93f0bc69c36a8dacb5605497fe169b5632dc4bdef255502daed8bde4 - Consumer price inflation time series (MM23), Office for National Statistics.
File: mm23.csv. Read 2026-10-15. SHA-256
1b78749ea634755b83064d88f4fc6f7dd177e0c41d8b573c9d8172b8d3fff641