Updated guidance published on the income tax treatment of married persons and civil partners

The guidance on the income tax treatment of married persons and civil partners has been recently updated by Revenue providing additional information including  details on the three bases of assessment for married couples and civil partners.

The relevant updates to the document are:

• The increase in the standard rate tax band and tax credits, as provided for by Finance Act 2024 and effective from 1 January 2025, with the examples throughout the guidance updated accordingly.  
• Paragraph 1.1 has been inserted to provide a tabular style summary of the three bases of assessment available to married couples and civil partners.
• Paragraph 4.2 provides additional guidance on the application of joint assessment and the nomination of the assessable spouse or civil partner.
• Paragraph 5.2 includes further clarifications on cases where both spouses or civil partners are non-resident, and one spouse or civil partner has income chargeable to tax in Ireland.
• A new example has been included to outline the tax treatment of a married couple who separate.