Married Man's allowance was the allowance for a Married couple, co-habitees weren't eligible. The allowance was given at the man's highest rate of tax. During the early 1990s the then Chancellor Norman Lamont overhauled the allowance and introduced the 10% allowance, which meant that all men had the same amount of money in their pocket, irrespective of highest tax rate. The allowance was scrapped in April 2000 with the exception of people married or in civil partnerships where one spouse was born before 6 April 1935.
Read more about this topic: Personal Allowance
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