Marriage allowance

[terminal7]

The Govt's site states:

You can benefit from Marriage Allowance if all the following apply:
•you’re married or in a civil partnership
•you do not pay income tax or your income is below your Personal Allowance (usually £12,500)
•your partner pays income tax at the basic rate, which usually means their income is between £12,501 and £50,000

Regarding the £50k - is this gross pay or is this taxable income after allowances?

T7

[PinkDalek]

Gross taxable - thus the starting at £12,501. That being the start of the basic rate band as confirmed here https://www.gov.uk/income-tax-rates

[terminal7]

Thanks PD