What does disallowance mean?
Disallowance is a formal noun denoting the refusal to permit, accept, or approve something, especially when made by an authority such as a court, legislature, or tax office. It is most at home in legal and financial language: a judge may order the disallowance of evidence, a parliament may record the disallowance of a regulation, and an accountant may face the disallowance of claimed expenses. In taxation especially, the word carries real weight — a disallowed expense is effectively added back to taxable income, which is why the term often signals an adverse finding rather than a neutral decision. Though built from the everyday verb 'disallow', the noun has a bureaucratic, official tone that suits written rulings and statutes more than casual speech. It remains relatively rare outside professional contexts, but within them it is precise and indispensable, conveying that something was not merely discouraged but formally ruled out of bounds.
nounThe act of refusing to allow or approve something, especially by an official or legal authority; the state of being disallowed.
- The action of officially refusing to permit, accept, or approve something, especially by a court, legislature, or tax authority.
- An instance of something being rejected on such grounds, particularly an expense or claim ruled inadmissible.
"The auditor flagged several expenses for disallowance under the new tax rules."
"The court's disallowance of the evidence weakened the prosecution's case considerably."
"Her travel expenses were subject to disallowance because she failed to keep receipts."
Usually used as an uncountable mass noun for the general act of disallowing; the plural is mainly found in accounting or legal writing referring to multiple specific instances of rejection.
"Several disallowances were recorded during the audit of the company's returns."
In tax law, a single 'disallowance' can turn a legitimate-looking business expense into taxable income — one word with expensive consequences.
Reviewed by Deb Chak, Editor. AI-assisted content curated by RJS Tech Solutions LLP.
Etymology of disallowance
Disallowance derives from the verb 'disallow', formed in Middle English from the prefix 'dis-' (expressing reversal or negation) combined with 'allow'. 'Allow' itself entered English via Old French 'alouer', from medieval Latin 'allocare' or 'allaudare', ultimately rooted in Latin terms meaning to place or to praise. The noun 'disallowance' arose by ordinary suffixation with '-ance', following the pattern of 'allowance', and has been used since roughly the early modern period in legal and governmental writing.
How disallowance is actually used
Primarily formal or technical in register, appearing most often in legal, legislative, and accounting contexts. It is far less common than the verb 'disallow' and typically appears in phrases like 'the disallowance of' rather than as a standalone subject.
Easily confused with disallowance
An allowance is something permitted or granted (or a set sum of money), whereas a disallowance is the refusal to permit or accept it.