Tax Treatment of Civil Partners
Revenue posted this important update on their site recently so please take note of it if relevant to you.
Tax and Duty Manual Part 44a-01-01 has been updated to clarify the treatment of civil partnerships entered into both inside and outside the State following the introduction of the Marriage Act 2015.
Further detail and examples have been included on the basis of assessment for civil partnerships. Illustrative examples have been updated to include current income tax bands and rates.