
<p>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.</p>
Authors

Research Fellow University of Essex and Resolution Foundation
Mike is a Research Fellow of the IFS and a Professor of Economics at the Institute for Social and Economic Research, University of Essex.

Robert Chote

Deputy Director
Robert is a Deputy Director. His work focuses on economic inequality, labour markets and welfare policy.
Press Release details
- Publisher
- IFS
More from IFS
Understand this issue


2p cut is welcome but fiscal risks are serious
23 November 2023

Why we need to reform inheritance tax
6 December 2023
Policy analysis

Assessing the Welsh Government’s consultation on reforms to council tax
14 November 2023

Revaluation and reform of Welsh council tax should proceed without delay
14 November 2023

What does the Autumn Statement mean for local government and public service spending?
24 November 2023
Academic research

Insurance, redistribution, and the inequality of lifetime income
2 November 2023

Symposium: tax equity around the world - introduction
11 September 2023

Is it time to reboot welfare economics? Overview
5 September 2023