Year of marriage relief

In the year of marriage or civil partnership registration , for tax purposes, both spouses or civil partners continue to be treated as two single people.

However, if the tax payable as two single people in that year is greater than the tax which would be payable as a couple in a marriage or civil partnership – a refund of the difference can be claimed.

Any refund due is apportioned by the number of months from the date of marriage or registration of the civil partnership to the end of the tax year and will be calculated after the end of the tax year. This refund normally only arises where a couple are liable at different tax rates where one spouse or civil partner benefits from the unused lower tax rate/credits of the other spouse or civil partner.

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