IFS Press Releases

Conservatives to recognise one third of marriages in the tax system

Date: 09 April 2010
Authors: Mike Brewer , Robert Chote and Robert Joyce

The Conservative Party has announced how it intends to recognise marriage and civil partnerships in the tax system if it forms the next government. It plans to make up to £750 of the income tax personal allowance transferable between adults who are married or in a civil partnership, so long as the higher-income member of the couple is a basic-rate taxpayer.