Your local community
We are here to help you keep up to date with your Citizens
Information.
 Add
to Favorites
|
Q. Last May I entered into a civil partnership. We both
work and pay tax as single people. How will we be taxed as civil
partners?
17.10.11
The tax provisions that apply to married couples (in the year of
marriage and in subsequent years) now apply to civil partners. The
Finance (No. 3) Act 2011 made the necessary taxation changes. The
changes apply for the 2011 year of assessment.
Both of you will continue to be treated as single people for tax
purposes for 2011. However, if the tax you pay as two single people
is greater than the tax that would be payable if you were taxed as
civil partners, you can claim the difference as a refund after 31
December.
In subsequent years the options that are available to married
couples apply – joint assessment, separate assessment or separate
treatment.
You can choose which type of assessment suits you best – in general
couples choose separate or joint assessment. This allows the use of
extra personal tax credits or any unused part of the standard tax
rate band for one partner against the income of the other partner to
reduce their combined tax liability. You and your civil partner
should contact your local Revenue office to tell them the date of
registration of your civil partnership, your PPS numbers and to fill
in the nominated civil partner's election form.
This form is available at
www.revenue.ie . You can find out more about how people in a
civil partnership are taxed on the Revenue website.
Citizens Information: Buncrana 074 9363496; Carndonagh 074 9373741
|
