asked the Minister for Finance if under the PAYE system a married woman may have a separate tax return completed by her and a separate certificate of allowances issued directly to her.
Ceisteanna—Questions. Oral Answers. - Married Women and PAYE.
45.
A married woman may claim separate income tax assessment within six months before July 6th in any year of assessment. In that case she will receive a separate certificate of tax-free allowances showing the proportion appropriate to her of the tax-free allowances.
Where separate assessment has not been claimed and a wife applies for a certificate of tax-free allowances, it is the practice to issue to her a tax-free allowances certificate for the wife's earned income relief plus the allowable portion of any social welfare contributions and expenses. In practice these combined tax-free allowances come to about £2.25 per week. If a husband wishes to have some further part of the tax-free allowances to which he is entitled transferred to his wife, the inspector of taxes will apportion the allowances and will issue separate certificates of tax-free allowances accordingly.