Year of marriage relief

Year of marriage relief

In the year of marriage both individuals will be taxed as single individuals.

However, additional relief for the year of marriage may be available on review if the total of the tax payable by the couple as single individuals for the year of assessment exceeds the tax that would have been payable if the couple had been jointly assessed to tax throughout the year.

With effect from 16th November 2015 following the enactment of the Marriage Act 2015  year of marriage relief will apply in the case of same sex couples.

Also, couples who have entered into a Civil Partnership are also taxed in the same manner

Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie