A married man living with his wife gets a married couple's allowance as well as a personal allowance. There are three age related levels of this allowance (Appendix 1), but for WFTC and DPTC purposes only the married couple's allowance for both partners under the age of 65 is deducted, even if any other married couple allowance appears to apply. From 6.4.99, this attracts tax relief at 10% only (15% from 6.4.95 to 5.4.99).
