Taxation of Married People

If you get married, both you and your spouse continue to be treated as single people for tax purposes in that year. If, however, the tax you pay as two single people is greater than the tax that would be payable if you were taxed as a married couple, you can claim the difference. (In other words, you can claim a tax refund). Refunds are only due from the date of marriage and will be calculated after the following 31 December. So for example, if you were married in 2008, any tax refund due to you will be calculated after 31 December 2008. If you get married in 2009, any tax refund due to you will be calculated after 31 December 2009.

Refunds are normally only due where a couple are taxed at different rates and one spouse could benefit from the unused standard rate cut-off point or for some of the unused tax credits of the other spouse.

When you get married therefore, it is important to advise the tax office of the date of your marriage. You will also need to quote your own and your spouse's Personal Public Service (PPS) Number.

For the years following your marriage, there are three options for taxation of married people. All of the options and the outcomes of choosing them are outlined below. The three options are:

-Assessment as a single person (i.e. you are both still taxed as single people)
-Separate assessment
-Joint assessment/aggregation.