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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 2024, Jennifer received employment income of €50,200. Martin received investment income of €34,200.

    As their tax was calculated separately during the year, the first €42,000 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 2024 Tax Credits
    CreditsAmounts
    Single Person Tax Credit €1,875
    Employee PAYE Tax Credit €1,875
    Total €3,750
    Jennifer's 2024 Income Tax liability
      ValuesAmounts
    Total income   €50,200
    Income taxed @ 20% €42,000 €8,400
    Income taxed @ 40% €8,200 €3,280
    Total Income Tax   €11,680
    Less credits   €3,750
    Tax payable  

    €7,930
    Martin's 2024 Tax Credits
    CreditsAmounts
    Single Person Tax Credit €1,875
    Total €1,875
    Martin’s 2024 Income Tax liability
      ValuesAmounts
    Total income   €34,200
    Income taxed @ 20% €34,200 €6,840
    Total Income Tax   €6,840
    Less credits   €1,875
    Tax payable   €4,965

    Their combined payable tax in 2024 is €12,895 (€7,930 + €4,965).

    As Martin’s income was less than €42,000, €7,800 of his standard tax band was unused during the year (€42,000 - €34,200). Under separate assessment he can transfer his unused standard rate band of €7,800 to Jennifer.

    Their combined payable tax in 2024 is €12,895 (€7,930 + €4,965).

    As Martin’s income was less than €42,000, €7,800 of his standard tax band was unused during the year (€42,000 - €34,200). Under separate assessment he can transfer his unused standard rate band of €7,800 to Jennifer.

    If they are taxed under joint assessment during the year, the first €49,800 of her income earned could be taxed at 20%. Jennifer can accept up to €9,000 (€51,000 - €42,000) of Martin’s unused standard rate band, subject to the income levels in the year —in this case the maximum transferable amount was €7,800.

    Calculation for maximum transferable amount
    CreditsAmounts
    Income taxable at 20% under separate assessment (€53,000 + €31,000) €84,000
    Less income taxable at 20% calculated separately (€42,000 + €34,200) (€76,200)
    Total €7,800

    Jennifer can recalculate her 2024 Income Tax with Martin’s unused standard rate band.

    Jennifer’s 2024 Tax Credits
    IncomeAmounts
    Single Person Tax Credit €1,875
    Employee PAYE Tax Credit €1,875
    Total €3,750
    Martin’s 2024 Tax Credits
    CreditsAmounts
    Single Person Tax Credit €1,875
    Total €1,875
    Jennifer's recalculated 2024 Income Tax liability
      ValuesAmounts
    Total income   €50,200
    Income taxed @ 20% €49,800 €9,960
    Income taxed @ 40% €400 €160
    Total Income Tax   €10,120
    Less credits   €3,750
    Tax payable   €6,370

    Their revised combined payable tax in 2024 is €11,335 (€6,370 + €4,965).

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

     

Next: Separate treatment

Published: 09 January 2025 Print this page

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