Revenue eBrief No. 224/25

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

To reflect the increase in the value of the standard rate tax band and tax credits, as provided for by Finance Act 2024, effective 1 January 2025. The examples updated throughout the manual have been updated in this regard.
Paragraph 1.1 has been inserted, which provides a summary, in tabular form, of the three bases of assessment available to married couples and civil partners.
Paragraph 4.2 has been updated to provide additional guidance on how joint assessment applies and the process surrounding the nomination of the assessable spouse or civil partner.
Paragraph 5.2 has been updated to include additional guidance on cases where both spouses or civil partners are non-resident, but one spouse or civil partner has income chargeable to tax in the State.
A new example has been included in paragraph 7.1.1, which details the tax treatment of a married couple who separate.

Fianáin Suirbhé