Vol. 410 No. 7
44 Mr. Currie asked the Minister for Finance whether a person (details supplied) in Dublin 15 who recently married a non-Irish citizen is entitled to a married couple's tax allowance to take effect from the date of marriage and not from April 1992; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that section 6 of the Finance Act, 1983, provides that married couples are taxed as single persons throughout the tax year in which their marriage takes place. The section also provides for a measure of relief, by way of repayment after the end of the tax year, where the total tax paid by the couple under this arrangement exceeds the total tax that they would have been liable to pay if they had been married throughout the tax year: the relief is the amount which bears the same proportion to this excess as the period of marriage in the tax year bears to the full year.
