Éamon Ó Cuív (Galway West, Fianna Fail)
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Question 59: To ask the Minister for Finance if persons who get married are eligible to be treated as a married couple for income tax purposes in the year of marriage; if not, the reason that this is not permitted; and if he will make a statement on the matter. [34196/12]

Michael Noonan (Limerick City, Fine Gael)
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The position is that in accordance with the provisions of section 1020 of the Taxes Consolidation Act 1997 two individuals continue to be taxed as single persons in their year of marriage. However, if the tax payable as two single persons in that year is greater than the tax which would be payable if the couple had been taxed jointly as a married couple for the year, a refund of the difference may be claimed. Any refund due is only from the date of marriage and will be calculated after the end of the year of marriage following a claim in that respect, which can be made through PAYE Anytime at www.revenue.ie/en/online/paye-anytime.html Full information on the taxation of married couples is available on Revenue leaflet IT2 at www.revenue.ie