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Marriage and civil partnerships

  1. Overview
  2. Taxation after a marriage or registration of a civil partnership
  3. Joint assessment
  4. Separate assessment
  5. Separate treatment
  6. How your partner's residence affects your tax
  7. Effect on credits, reliefs and thresholds
  8. Transferring assets between spouses or civil partners

Separate assessment

If you are separately assessed, you and your spouse or civil partner are taxed as single people during the year.

The following tax credits, if you are claiming them, are divided equally between you:

Allocating tax credits, reliefs and rate bands

Any unused tax credits, reliefs and rate bands can be transferred between each spouse or civil partner. This is the same as joint assessment. For this reason, you cannot transfer:

The amount of unused rate band you can claim is limited. It cannot exceed the standard rate band available to a jointly assessed couple.

Separate assessment may also be referred to as ‘separate assessment within joint assessment’.

You may each complete a single return, or one of you may complete a joint tax return. A joint tax return must include the income, credits and reliefs for both of you.

Note

You cannot claim both the Home Carer Tax Credit and the increased rate band. You should claim whichever is more beneficial based on your own personal circumstances.

How to request separate assessment

Either you, or your spouse or civil partner, can request separate assessment.

You can update your civil status and request separate assessment through 'Manage My Record' or 'My Profile' in myAccount. You can also upload any supporting documentation. Your spouse will be required to confirm the request by signing into myAccount and confirming the status update. Alternatively, you can put your request in writing to Revenue.

The request must be made between 1 October of the previous year and 31 March in the year you want separate assessment to apply. For example, in order to be separately assessed in 2023, the claim must be made between 1 October 2022 and 31 March 2023.

When you request separate assessment, it cannot be backdated and it lasts until you request to change it. The spouse or civil partner who made the request must also be the one to withdraw it.

  • Example

    Jennifer and Martin are civil partners. They do not have any children. They have chosen to be separately assessed.

    In 2023, Jennifer received employment income of €50,200. Martin received investment income of €32,200.

    As they are taxed as single people, the first €40,000 of each of their income was taxed at the standard rate of 20%. Any income above this limit was taxed at the higher rate of 40%.

    Jennifer’s 2023 Tax Credits
    CreditsAmounts
    Single Person Tax Credit €1,775
    Employee PAYE Tax Credit €1,775
    Total €3,550
    Jennifer's 2023 Income Tax liability
      ValuesAmounts
    Total income   €50,200
    Income taxed @ 20% €40,000 €8,000
    Income taxed @ 40% €10,200 €4,080
    Total Income Tax   €12,080
    Less credits   €3,550
    Tax payable   €8,530
    Martin’s 2023 Income Tax liability
      ValuesAmounts
    Total income   €32,200
    Income taxed @ 20% €32,200 €6,440
    Total Income Tax   €6,440
    Less credits   €1,775
    Tax payable   €4,665

    Their combined payable tax in 2023 is €13,195 (€8,530 + €4,665).

    As Martin’s income was less than €40,000, €7,800 of his standard tax band was unused (€40,000 - €32,200). He can transfer his unused standard rate band of €7,800 to Jennifer.

    If Jennifer was jointly assessed, as the assessable spouse, the first €47,800 of her income earned could be taxed at 20%. Jennifer can accept up to €9,000 (€49,000 - €40,000) of Martin’s unused standard rate band—in this case the maximum transferable amount was €7,800.

    Jennifer can recalculate her 2023 Income Tax with Martin’s unused standard rate band.

    Jennifer’s 2023 Tax Credits
    CreditsAmounts
    Single Person Tax Credit €1,775
    Employee PAYE Tax Credit €1,775
    Total €3,550
    Martin’s 2023 Tax Credits
    CreditsAmounts
    Single Person Tax Credit €1,775
    Total €1,775
    Jennifer's recalculated 2023 Income Tax liability
      ValuesAmounts
    Total income   €50,200
    Income taxed @ 20% €47,800 €9,560
    Income taxed @ 40% €2,400 €960
    Total Income Tax   €10,520
    Less credits   €3,550
    Tax payable   €6,970

    Their revised combined payable tax in 2023 is €11,635 (€6,970 + €4,665).

    Jennifer and Martin transfer the rate bands by completing an Income Tax Return (Form 12) online using myAccount.

Next: Separate treatment

Published: 27 August 2024 Print this page

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