What is the year of marriage relief ?
In the year of marriage or registration, both persons will be taxed as single
individuals for that year of assessment even though there were married in that year.
However, additional relief for the year of marriage or registration 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
This can be claimed by each person individually in their respective tax returns on myaccount or ROS
Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie