1031F Repayment of tax in case of certain civil partners

(1) This section applies in a year of assessment to civil partners who are jointly assessed under section 1031C and to whom section 1031H (separate assessment) does not apply.

(2) Any repayment of tax due to the civil partners is to be divided between the civil partners on the basis of the tax paid by them for the relevant year of assessment. For administrative reasons, if the amount repaid is below €25 it is to be repaid to the nominated civil partner.

(3) Where an inspector is satisfied that a repayment or most of a repayment is due in respect of a tax credit or relief which, if separate assessment or separate treatment had applied, would be payable to one civil partner only, the repayment may be divided between the civil partners in such a manner as the inspector feels is just and reasonable.

Relevant Date: Finance Act 2021