{
 "id": "marriage_allowance",
 "name": "Marriage Allowance (transferable Personal Allowance)",
 "category": "tax",
 "value": "\u00a31,260",
 "unit": "per year",
 "valid_from": "2026-04-06",
 "valid_to": "2027-04-05",
 "source_url": "https://www.gov.uk/marriage-allowance",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Reduces recipient's tax by up to \u00a3252/year. Static while the Personal Allowance is frozen.",
 "history": [
  "\u00a31,260 from 2021-04-06 (unchanged since)"
 ]
}