Save The Date Autumn 2021

SAVE THE DATE Expert View Paul Foley on Tax Affairs
Getting Married in Ireland
Tax implications
After birth and death, marriage is the
next most important “life event” that
has an effect on your tax affairs.
If you get married, it is important you tell
Revenue, as soon as you can, by providing
them with your own and your spouse’s PPS
numbers and your date of marriage.
Since 2011, all married couples and
registered civil partners are treated the same
way for tax purposes.
When you get married or enter a civil
partnership it can change your reliefs, credits
and thresholds. How you choose to be
assessed will also have an effect.
Revenue recognises certain registered
foreign marriages and civil partnerships for
tax purposes. A list of all foreign marriages
and civil partnerships recognised in Ireland
is given by the Department of Justice and
Equality.
Foreign registered marriages or civil
partnerships which are recognised by
Revenue will be taxed in the same way as an
Irish couple.
Once you are married, you will continue
to be taxed as two single people in the first
year.
You may qualify for a refund if you pay
more tax for the year, as two single people,
than you would if you had been taxed jointly.
If you are due a refund, it will only
be given from the date of marriage or
registration of civil partnership.
You can claim the refund of the difference
after 31st December of the year in which you
get married.
Refunds are repaid to each person in
proportion of the amount of tax paid by each
person.
Following the year of marriage
there are three options for calculating
tax for you and your spouse or civil
partner:
• Joint assessment
• Separate assessment
• Separate (single) treatment
Joint assessment is the option that
benefits most couples, whereby
you are chargeable to tax on your
combined total income.
This is the option that Revenue
apply when they are notified that you
are married or in a civil partnership.
If you are a resident in Ireland and
your spouse or civil partner is not,
then you will be taxed as a single
person.
If you are both non-resident, but one of you has an Irish income and pays Irish tax (for
example a cross-border worker) then your income will be taxed in the same way as if only one
partner is resident.
If your non-resident spouse or civil partner has either no income or non-Irish income, you may
be able to claim a portion of relief after the year end known as aggregation relief.
The portion of relief you receive is based on the proportion your Irish income is of your total
worldwide income as a couple.
Note that the tax affairs of cross border workers are complicated and therefore any advice
obtained should be specific to your personal circumstances.
When you get married or enter a civil partnership it can change your reliefs, credits and
thresholds. How you choose to be assessed will also have an effect.
The following is a list (not definitive) of tax credits and reliefs to be taken into consideration
following marriage:
• Home Carer Tax Credit
• Single Persons Child Carer Credit
• Health Expenses
• Age Tax Credit
• Exemption and marginal relief
If you require any further assistance with the above matters or feel that you
would benefit from our advice, then please do not hesitate to contact our office.
Accounting & Business Consultants • Financial Brokers • Registered Tax Advisers
Specialising in Cross-Border Taxation
73 Lower Main Street
Letterkenny
Co. Donegal
F92 HV2N
t. +353 (0)74 9121603
e. info@dfinvest.ie
26 Ballymacnabb Road
Tassagh
Co. Armagh
BT60 2QS
t. +44 (0)28 3753 1615
e. crossbordertax7@gmail.com
Calle Mero 6. 3A
30709 Roladan
Torre-Pacheo
Murcia, Spain
t. +34 968 033594
e. glenoughty@icloud.com
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