Married Persons and Civil Partnerships

Revenue recently updated (June 9th) their tax and duty manual in the e-brief below for changes in relief for year of registration and clarity on the “four year rule”.  A link is also provided to the manual on the Revenue website. 

Tax and Duty Manual Part 44-01-01 – Income tax treatment of married persons and civil partners – has been updated as follows:

• The “year of registration of civil partnership” relief can no longer be claimed. Any year for which such a claim could be made is outside the “four year rule”, as no new civil partnerships can be entered into since the commencement of the Marriage Act 2015.
• Individuals who are civil partners who have not advised Revenue of a change in status can still amend their status and make claims within the four year period.
• The earned income tax credit cannot be transferred between spouses or civil partners. 
• Examples have been updated.

(Source:Revenue)

All the best,
The Team at Jefferson