asked the Minister for Finance the reason a person (details supplied) in County Kilkenny who has been married for eight months and who has been working in the Army, is still being taxed as a single man, although he has completed three tax forms; and when he will be taxed correctly.
Written Answers. - Taxation of Married Couple.
370.
The rules for the taxation of married couples in the year of marriage were changed by the Finance Act, 1983. That Act provides that, for the year of assessment 1983-84 and subsequent years, a married couple are to be taxed as single persons throughout the year of assessment in which marriage takes place. A measure of relief is provided by way of repayment where the total tax due and paid by the couple under that arrangement exceeds the total tax for which they would have been liable if they had been married throughout the year of assessment concerned. The relief is the amount which bears the same proportion to the excess as the period of marriage in the year bears to the full year.
As soon as forms P.60 (certificates of earnings and tax deducted) for 1983-84 are received from the employers of the couple concerned, a claim for repayment of tax, accompanied by the forms P.60, should be made by the husband and wife jointly.