There are limited age-related UK tax reliefs. Only married couple's allowance and relief for maintenance payments made on separation or divorce have an age-related condition.
Both are only available where one party was born before 6 April 1935, This means that one member of the couple must be at least 91 years old on 5 April 2026 to qualify for an allowance in the 2025/26 tax year. As such, they are becoming increasingly obsolete.
These reliefs are discussed below.
Married couple's allowance
As noted above, the married couple's allowance (also known as the MCA) can be claimed where one spouse or civil partner was born before 6 April 1935. The maximum allowance is £11,270 for the 2025/26 tax year and the minimum allowance is £4,360 for the 2025/26 tax year (ITA 2007, ss 43, 45, 46).
The married couple's allowance can be transferred between spouses/civil partners, although the amount of the allowance is always
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Web page updated on 17 Mar 2025 13:21