How does handicap allowance work in match play golf?
A handicap allowance is a percentage applied to a player’s Course Handicap to produce the Playing Handicap they actually receive strokes from. The allowance is applied to the unrounded Course Handicap and rounded once, in every format that uses one. Match play then usually goes a step further and plays "net to lowest": the lowest handicap in the match plays off scratch and everyone else strokes off the difference.
How match play handicap allowance works