Practise Question Number 6

Hi

I am looking at Q6 in Practise Questions (Mr & Mrs Mature)

I have a question regarding the marriage allowance trf of £1100. I understood that this was available but I thought the wife would have had to contribute a minimum amount of earnings for this transfer to apply? It says she has no income?

Can you confirm whether the marriage allowance is applicable even if they spouse has no income?

Many thanks