I am informed by the Revenue Commissioners that they have not received an application from the person in question for the married person's tax credit. In order for Revenue to determine whether the couple in question are entitled to the married person's tax credit, they should make an application to North City Revenue District, 14/15 Upper O’Connell Street, Dublin 2, telephone number 01 -8894502. Ms. Pauline McMillian of that District is the contact person for any enquiries the couple may have in that regard.
Revenue Information Leaflet IT2 – Taxation of Married Persons and Civil Partners is available on Revenue’s website http://www.revenue.ie/en/tax/it/leaflets/it2.html. This leaflet explains the tax treatment and options available to Married Persons and Civil Partners.