{
 "protocol": "verified-facts/0.2",
 "key": "uk/marriage-allowance/maximum-tax-reduction-for-the-partner",
 "label": "Maximum tax reduction for the partner",
 "value": 252,
 "unit": "GBP/year",
 "period": "2026-27",
 "effectiveFrom": "2026-04-06",
 "effectiveTo": null,
 "source": "https://www.gov.uk/marriage-allowance",
 "quote": "This reduces their tax by up to £252 in the tax year (6 April to 5 April the next year).",
 "verifiedDate": "2026-10-04",
 "nextScheduledRefresh": "2027-04-06",
 "status": "fresh",
 "ageDays": 9,
 "maxAgeDays": null,
 "previous": {
  "value": 252,
  "period": "2025-26",
  "effectiveFrom": "2025-04-06",
  "source": "https://webarchive.nationalarchives.gov.uk/ukgwa/20250630170819/https://www.gov.uk/marriage-allowance"
 },
 "scope": "Married couples and civil partners; the lower earner normally has income below the Personal Allowance and the partner pays basic rate (starter, basic or intermediate rate in Scotland)",
 "hash": "sha256:d56e327d2719b8bf07cdb579ac6668cfe0947ac8ce9037760abee3c39b8b73de",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..pbYQWVuphrrSO9Bn0GzZAG6HQF-yVo_t69bjt7Tz1H_FrkEQcICs4BZSN2PbmtNsCl7VlMYce266CbXoTRaLDw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/uk/marriage-allowance/maximum-tax-reduction-for-the-partner",
  "text": "databutler.dev, verified 2026-10-04 against https://www.gov.uk/marriage-allowance"
 }
}