Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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171. To ask the Minister for Finance the reason a person (details supplied) is still being taxed as a single person. [5426/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that the person concerned is non-resident but is chargeable to tax on income in the State.

In the case of a couple where both spouses are non-resident but one spouse has income chargeable to tax in the State, that spouse is chargeable to Irish Tax on the basis of separate treatment as a single person.

Where the other non-resident spouse has income outside the jurisdiction, some relief may be due where the Irish tax payable under separate treatment on the first spouse's income exceeds the tax that would have been payable if both incomes had been chargeable to Irish tax on the aggregation (joint assessment) basis. Non-Resident Aggregation Relief is given by way of a credit upon review following the end of the tax year.

Although the first spouse is treated as single during the year for the purposes of operating the PAYE system, his or her married status will be taken into account after the end of the tax year if Non-Resident Aggregation Relief is applied for within the statutory four year time limit and all required information is provided.

More detailed information explaining the taxation of married couples in cases involving non-residence is available from the Revenue website at:

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