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Tax Code

Dáil Éireann Debate, Tuesday - 10 March 2015

Tuesday, 10 March 2015

Ceisteanna (221)

Pat Deering

Ceist:

221. Deputy Pat Deering asked the Minister for Finance the reason some marriages, in particular religious ceremony marriages, from outside the country are not recognised by the Revenue Commissioners for the purpose of tax credits. [10473/15]

Amharc ar fhreagra

Freagraí scríofa

For the purposes of tax credits and other elements of tax law, Revenue recognises marriages contracted in and registered in the State.  Revenue also recognises marriages contracted in and registered with the civil authorities under the laws of another country.  Certificates of marriage may be required as proof of marriage.  Religious ceremony marriages which are not registered with the civil authorities are not recognised by Revenue.

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