Thursday, 17 December 2020
Department of Finance
295. To ask the Minister for Finance if couples who were due to be married earlier in 2020 but had their weddings pushed back due to Covid-19, will receive an entitlement to backdate jointly assessed tax. [44269/20]
In relation to the issue raised by the Deputy I would note that joint assessment would not apply in the year of marriage in any event and that instead, both spouses are assessed as single persons throughout the year of assessment in which their marriage took place as set out in Section 1020 of the Taxes Consolidation Act (TCA), 1997.
A measure of relief may be given by way of repayment after the end of that year where the total tax which would have been paid and payable by the couple under this arrangement exceeds the total tax which would have been payable had they been married throughout the year. Such a repayment is divided between the spouses and is governed by general rules relating to allowances, deductions, reliefs and repayments.
I can confirm to the Deputy that there are no plans to re-visit the basis for joint assessment for tax purposes, which is based on a legally valid marriage rather than the intention to get married. In that regard I would note that the public health restrictions brought in this year because of covid-19 related to the size of a gatherings to witness a marriage ceremony rather than on the ceremony itself going ahead.