Part 3Personal reliefs
F1CHAPTER 3ATransferable tax allowance for married couples and civil partners
Tax reduction
55BTax reduction: entitlement
(1)
An individual is entitled to a tax reduction for a tax year of the appropriate percentage of the transferable amount if the conditions in subsection (2) are met.
(2)
The conditions are that—
(a)
the individual is married to, or in a civil partnership with, a person who makes an election under section 55C for the purposes of this section which is in force for the tax year (“the individual's spouse or civil partner”),
(b)
the individual is not, for the tax year, liable to tax at a rate other than the basic rate, F2the Scottish basic rate, the dividend ordinary rate or the starting rate for savings,
(c)
the individual meets the requirements of section 56 (residence) for the tax year, and
(d)
neither the individual nor the individual's spouse or civil partner makes a claim for the tax year under section 45 (married couple's allowance: marriages before 5 December 2005) or section 46 (married couple's allowance: marriages and civil partnerships on or after 5 December 2005).
(3)
“The appropriate percentage” is the basic rate F3or, in the case of a Scottish taxpayer, the Scottish basic rate at which the individual would be charged to income tax for the tax year to which the reduction relates.
(4)
“The transferable amount”—
(a)
for the tax year 2015-16, is F4£1,060, and
(b)
for the tax year 2016-17 and subsequent tax years, is 10% of the amount of personal allowance specified in section 35(1) for the tax year to which the reduction relates.
(5)
If the transferable amount calculated in accordance with subsection (4)(b) would otherwise not be a multiple of £10, it is to be rounded up to the nearest amount which is a multiple of £10.
(6)
If an individual is entitled to a tax reduction under subsection (1), the personal allowance to which the individual's spouse or civil partner is entitled under section 35 F5... is reduced for the tax year by the transferable amount.
(7)
If an individual who is entitled to a tax reduction for a tax year under subsection (1) dies during that tax year, subsection (6) is to be ignored (but this does not affect the individual's entitlement to the tax reduction).