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Revenue eBrief No. 113/21

09 June 2021

Married Persons and Civil Partnerships

Tax and Duty Manual Part 44-01-01 - Income tax treatment of married persons and civil partners - has been updated as follows:

  • The "year of registration of civil partnership" relief can no longer be claimed. Any year for which such a claim could be made is outside the "four year rule", as no new civil partnerships can be entered into since the commencement of the Marriage Act 2015.
  • Individuals who are civil partners who have not advised Revenue of a change in status can still amend their status and make claims within the four year period.
  • The earned income tax credit cannot be transferred between spouses or civil partners. 
  • Examples have been updated.

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