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Marriage and civil partnerships

  1. Overview
  2. Taxation after marriage or registration of 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 treatment

Under separate treatment you, and your spouse or civil partner, are taxed as if you were not married or in a civil partnership. Separate treatment can be referred to as ‘single assessment’.

You and your spouse or civil partner:

You cannot transfer your unused tax credits, reliefs and rate bands to your spouse or civil partner. This is the main difference between separate treatment and separated assessment.

You cannot claim the Home Carer Tax Credit if you are assessed under separate treatment.

Separate treatment may not be the best choice for you. It may result in you paying more tax as a couple than you would with separate assessment or joint assessment. This will happen if either of you do not earn enough to use all your personal tax credits, reliefs or rate bands.

How to request separate treatment

You can update your civil status and request separate treatment 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 within the year you want separate treatment to apply. 

When you request separate treatment 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 married and have chosen separate treatment.

    In 2020 Jennifer’s total income is her employment income of €45,000. Her husband Martin has investment income of €26,000.

    Their income tax is calculated as if they were single people.

    Jennifer’s 2020 Tax Credits
    CreditsAmounts
    Single Person Tax Credit €1,650
    Employee PAYE Tax Credit €1,650
    Total €3,300
    Martin’s 2020 Tax Credits
    CreditsAmounts
    Single Person Tax Credit €1,650
    Total €1,650
    Jennifer's 2020 Income Tax liability
      ValuesAmounts
    Total income   €45,000
    Income taxed @ 20% €35,300 €7,060
    Income taxed @ 40% €9,700 €3,880
    Total Income Tax   €10,940
    Less credits   €3,300
    Tax payable   €7,640
    Martin’s 2020 Income tax liability
      ValuesAmounts
    Total income   €26,000
    Income taxed @ 20% €26,000 €5,200
    Total Income Tax   €5,200
    Less credits   €1,650
    Tax payable   €3,550

    Between them they will pay €11,190 (€7,640 + €3,550) income tax.

Next: How your partner's residence affects your tax

Published: 12 April 2021 Print this page

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