Vol. 494 No. 5
81 Mr. G. Mitchell asked the Minister for Finance if he will ask the Revenue Commissioners to review the case of persons (details supplied) in Dublin 12; and if he will ensure that their married tax free allowance is granted from the date of marriage and not the date of the issue of the tax certificate. [18955/98]
I am informed by the Revenue Commissioners that, in accordance with the provisions of section 1020 Taxes Consolidation Act, 1977, a married couple are taxed as single persons throughout the year of assessment in which the marriage takes place. However, if after the end of that year the total tax paid by the couple in that year is greater than the tax which would have been payable had they been married, a refund can be claimed. This is explained in the Revenue Commissioners' publication, Taxation of Married Persons, a copy of which will be forwarded to the Deputy.
On 17 September the taxpayer notified the inspector of taxes of his marriage. In view of his particular circumstances which included an undertaking that his wife would not be taking up employment before 5 April 1999, the inspector concessionally agreed to grant him the married personal allowance. A certificate of tax-free allowances was issued accordingly on a week one basis with effect from 21 September 1998. The Deputy will appreciate that as the issue of the married tax-free allowance was already concessional the inspector could not backdate such issue.
