Why does the tax calculation omit age-related MCA for a taxpayer born before 6 April 1935?
From the 2000-01 tax year onwards, Married Couple’s Allowance is only available when a married man or his wife were born before 6 April 1935. MCA comprises a minimum element (£2,540 for 2008-09) and an age-related element. The minimum element is always given. The maximum age-related amount depends on the age of the older spouse. For 2008-09, the maximum amount of the age-related element is £4,085 if the older spouse was over 75 during the tax year, and £3,995 if the older spouse was aged between 65 and 75 during the tax year. If the net taxable income was above a specified minimum limit (£21,800 for 2008-09) the amount of the age-related element of MCA is reduced in proportion to the difference between his taxable income and the minimum limit, and will be eliminated completely if the taxable income is sufficiently high.
