Transfer of excess Personal Tax Allowance and lower rate Attendance Allowance

Graydog7

HI Everyone, hope you are all well.

As one half of a retired couple I am currently in receipt of my wife's excess personal tax allowance (Marriage Allowance?) and she has recently been granted the lower rate of Attendance Allowance (AA).

Do we know if AA count towards her total income and will it affect my entitlement to her excess tax allowance?

Dazed_and_C0nfused

HI Everyone, hope you are all well.

As one half of a retired couple I am currently in receipt of my wife's excess personal tax allowance (Marriage Allowance?) and she has recently been granted the lower rate of Attendance Allowance (AA).

Do we know if AA count towards her total income and will it affect my entitlement to her excess tax allowance?

Attendance allowance isn't a taxable benefit.

Unless she becomes a higher rate payer you will be entitled to Marriage Allowance

https://www.gov.uk/income-tax/taxfree-and-taxable-state-benefits