Income and Corporation Taxes Act 1988

257A Married couple’s allowance. U.K.

(1) If the claimant proves that for the whole or any part of the year of assessment he is a married man whose wife is living with him, he shall be entitled to a deduction from his total income of [F1 £1,720].

(2) If the claimant proves that for the whole or any part of the year of assessment he is a married man whose wife is living with him, and that either of them is at any time within that year of the age of 65 or upwards, he shall be entitled to a deduction from his total income of [F1 £2,145] (instead of the deduction provided for by subsection (1) above).

(3) If the claimant proves that for the whole or any part of the year of assessment he is a married man whose wife is living with him, and that either of them is at any time within that year of the age of [F2 75] or upwards, he shall be entitled to a deduction from his total income of [F1 £2,185] (instead of the deduction provided for by subsection (1) or (2) above).

(4) For the purposes of subsections (2) and (3) above a person who would have been of or over a specified age within the year of assessment if he had not died in the course of it shall be treated as having been of that age within that year.

(5) In relation to a claimant whose total income for the year of assessment exceeds [F1 £12,300], subsections (2) and (3) above shall apply as if the amounts specified in them were reduced by—

(a) [F2 one half] of the excess, less

(b) any reduction made in his allowance under section 257 by virtue of subsection (5) of that section,

(but not so as to reduce amounts so specified below the amount specified in subsection (1) above).

(6) A man shall not be entitled by virtue of this section to more than one deduction for any year of assessment; and in relation to a claim by a man who becomes married in the year of assessment and has not previously in the year been entitled to relief under this section, this section shall have effect as if the amounts specified in subsections (1) to (3) above were reduced by one twelfth for each month of the year ending before the date of the marriage.

In this subsection “month” means a month beginning with the 6th day of a month of the calendar year.

Textual Amendments

F1 S.I. 1990 No.677, arts.2(1)(4) (in Part III Vol.5)for 1990-91.

F2 1989 s.33 for 1990-91and subsequent years.

Modifications etc. (not altering text)

C1 S. 257A(1)(2)(3)(5) amended, unless Parliament otherwise determines, by S.I. 1991/732, art. 2(1)(4).