Marriage allowance question

[FreeLitres]

A BBC news article today shows how many people are not claiming marriage allowance.
https://www.bbc.co.uk/news/business-44643191

The rules are;

- you’re married or in a civil partnership
- you don’t earn anything or your income is £11,850 or less
- your partner’s income is between £11,851 and £46,350 (or £43,430 if you’re in Scotland)

Do they factor in BIK items into "income"?

If someone has a base pay of £45k but they also have a (£5k BIK) company car, does that push them over the income limit? They are taxed as if the income is £50k. aren't they?

Also, if they have a base pay of £50k but they salary sacrifice £10k into a pension, are thy considered to have an income of £40k?

[Eric Mc]

The BIK value counts as additional income.

[Jockman]

Yup. Car, private healthcare etc.

Iirc the Bluetooth element which used to be an option on cars did not attract bik, nor do mobile phones.

Salary sacrifice into pension remains efficient.