Second earners tax relief not available
Second earners tax relief is no longer available from 2026. Each person will receive an individual allowance instead.
Independent Taxation
How tax relief for second earners works
If you're married or in a civil partnership and you're both in receipt of earned income, this increase in the exemption threshold is given against the second earner's income when the tax is calculated at the marginal rate.
The tax threshold is increased by whichever is the lower of:
-
£8,200 (for 2025)
-
an amount equal to the lower earner's earned income
2025 tax allowances and reliefs
Earned income includes:
- employment income
- self-employment income
- casual earnings
- pension income in persons own right
- home carer's allowance paid by social security
It doesn't include:
- income from any unearned sources (for example, bank accounts and investments)
- income from shareholder taxation
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