{"id":11120,"date":"2022-04-19T18:30:28","date_gmt":"2022-04-19T18:30:28","guid":{"rendered":"http:\/\/legalblog.ie\/?p=11120"},"modified":"2024-04-07T13:52:41","modified_gmt":"2024-04-07T13:52:41","slug":"separation-divorce","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/separation-divorce\/","title":{"rendered":"Separation Divorce &#038; Death"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/separation-divorce\/#Separation\" title=\"Separation\">Separation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/separation-divorce\/#Maintenance\" title=\"Maintenance\">Maintenance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/separation-divorce\/#Other_Options\" title=\"Other Options\">Other Options<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/separation-divorce\/#Divorced_Spouses\" title=\"Divorced Spouses\">Divorced Spouses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/separation-divorce\/#Death\" title=\"Death\">Death<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/separation-divorce\/#Cessation_on_Death\" title=\"Cessation on Death\">Cessation on Death<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#TAXES_CONSOLIDATION_ACT\" title=\"TAXES CONSOLIDATION ACT\">TAXES CONSOLIDATION ACT<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Estates_of_deceased_persons_in_course_of_administration_ss_799-804\" title=\"Estates of deceased persons in course of administration (ss. 799-804)\">Estates of deceased persons in course of administration (ss. 799-804)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Interpretation_Chapter_1\" title=\"Interpretation (Chapter 1).\">Interpretation (Chapter 1).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Limited_interest_in_residue\" title=\"Limited interest in residue.\">Limited interest in residue.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Absolute_interest_in_residue\" title=\"Absolute interest in residue.\">Absolute interest in residue.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Supplementary_provisions_as_to_absolute_interest_in_residue\" title=\"Supplementary provisions as to absolute interest in residue.\">Supplementary provisions as to absolute interest in residue.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Special_provisions_as_to_certain_interests\" title=\"Special provisions as to certain interests.\">Special provisions as to certain interests.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Adjustments_and_information\" title=\"Adjustments and information.\">Adjustments and information.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Married_Separated_and_Divorced_Persons_ss_1015-1031\" title=\"Married, Separated and Divorced Persons (ss. 1015-1031)\">Married, Separated and Divorced Persons (ss. 1015-1031)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Income_tax_ss_1015-1027\" title=\"Income tax (ss. 1015-1027)\">Income tax (ss. 1015-1027)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Interpretation_Chapter_1-2\" title=\"Interpretation (Chapter 1).\">Interpretation (Chapter 1).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Assessment_as_single_persons\" title=\"Assessment as single persons.\">Assessment as single persons.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Assessment_of_husband_in_respect_of_income_of_both_spouses\" title=\"Assessment of husband in respect of income of both spouses.\">Assessment of husband in respect of income of both spouses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Election_for_assessment_under_section_1017\" title=\"Election for assessment under section 1017.\">Election for assessment under section 1017.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Assessment_of_wife_in_respect_of_income_of_both_spouses\" title=\"Assessment of wife in respect of income of both spouses.\">Assessment of wife in respect of income of both spouses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Special_provisions_relating_to_year_of_marriage\" title=\"Special provisions relating to year of marriage.\">Special provisions relating to year of marriage.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Repayment_of_tax_in_case_of_certain_husbands_and_wives\" title=\"Repayment of tax in case of certain husbands and wives.\">Repayment of tax in case of certain husbands and wives.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Special_provisions_relating_to_tax_on_wifes_income\" title=\"Special provisions relating to tax on wife&#8217;s income.\">Special provisions relating to tax on wife&#8217;s income.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Application_for_separate_assessments\" title=\"Application for separate assessments.\">Application for separate assessments.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Method_of_apportioning_reliefs_and_charging_tax_in_cases_of_separate_assessments\" title=\"Method of apportioning reliefs and charging tax in cases of separate assessments.\">Method of apportioning reliefs and charging tax in cases of separate assessments.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Separated_and_divorced_persons_adaptation_of_provisions_relating_to_married_persons\" title=\"Separated and divorced persons: adaptation of provisions relating to married persons.\">Separated and divorced persons: adaptation of provisions relating to married persons.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Payments_pursuant_to_certain_orders_under_Judicial_Separation_and_Family_Law_Reform_Act_1989_Family_Law_Act_1995_and_Family_Law_Divorce_Act_1996_to_be_made_without_deduction_of_income_tax\" title=\"Payments pursuant to certain orders under Judicial Separation and Family Law Reform Act, 1989, Family Law Act, 1995, and Family Law (Divorce) Act, 1996, to be made without deduction of income tax.\">Payments pursuant to certain orders under Judicial Separation and Family Law Reform Act, 1989, Family Law Act, 1995, and Family Law (Divorce) Act, 1996, to be made without deduction of income tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Tax_Treatment_of_Civil_Partnerships_ss_1031A-1031O\" title=\"Tax Treatment of Civil Partnerships (ss. 1031A-1031O)\">Tax Treatment of Civil Partnerships (ss. 1031A-1031O)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Income_Tax_ss_1031A-1031K\" title=\"Income Tax (ss. 1031A-1031K)\">Income Tax (ss. 1031A-1031K)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Interpretation_Chapter_1-3\" title=\"Interpretation (Chapter 1).\">Interpretation (Chapter 1).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Assessment_as_single_persons-2\" title=\"Assessment as single persons.\">Assessment as single persons.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Assessment_of_nominated_civil_partner_in_respect_of_income_of_both_civil_partners\" title=\"Assessment of nominated civil partner in respect of income of both civil partners.\">Assessment of nominated civil partner in respect of income of both civil partners.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Election_for_assessment_under_section_1031C\" title=\"Election for assessment under section 1031C.\">Election for assessment under section 1031C.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Special_provisions_relating_to_year_of_registration_of_civil_partnership\" title=\"Special provisions relating to year of registration of civil partnership.\">Special provisions relating to year of registration of civil partnership.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Repayment_of_tax_in_case_of_certain_civil_partners\" title=\"Repayment of tax in case of certain civil partners.\">Repayment of tax in case of certain civil partners.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Special_provisions_relating_to_tax_on_individuals_civil_partners_income\" title=\"Special provisions relating to tax on individual&#8217;s civil partner&#8217;s income.\">Special provisions relating to tax on individual&#8217;s civil partner&#8217;s income.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Application_for_separate_assessments-2\" title=\"Application for separate assessments.\">Application for separate assessments.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Method_of_apportioning_reliefs_and_charging_tax_in_cases_of_separate_assessments-2\" title=\"Method of apportioning reliefs and charging tax in cases of separate assessments.\">Method of apportioning reliefs and charging tax in cases of separate assessments.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Maintenance_of_civil_partners_living_apart\" title=\"Maintenance of civil partners living apart.\">Maintenance of civil partners living apart.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Dissolution_or_annulment_of_civil_partnerships_adaptation_of_provisions_relating_to_civil_partners\" title=\"Dissolution or annulment of civil partnerships: adaptation of provisions relating to civil partners.\">Dissolution or annulment of civil partnerships: adaptation of provisions relating to civil partners.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Tax_Treatment_of_Cohabitants_ss_1031P-1031R\" title=\"Tax Treatment of Cohabitants (ss. 1031P-1031R)\">Tax Treatment of Cohabitants (ss. 1031P-1031R)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Income_Tax_ss_1031P-1031Q\" title=\"Income Tax (ss. 1031P-1031Q)\">Income Tax (ss. 1031P-1031Q)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/legalblog.ie\/separation-divorce\/2\/#Maintenance_where_relationship_between_cohabitants_ends\" title=\"Maintenance where relationship between cohabitants ends.\">Maintenance where relationship between cohabitants ends.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Separation\"><\/span>Separation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A husband and wife, who are not living together are not as taxed jointly if they are separated and divorced or separated in circumstances in which the separation is likely to be permanent.\u00a0The reason for living apart, such as living with a new partner, may be relevant to showing separation. It is possible for persons to be separated while living in the same house. This may be shown by factors such as physical division of the house, economic necessity and separation of expenses.<\/p>\n<p>A separation of spouses may be by court order or separation agreement. The key issue is \u00a0whether the separation is such that it is likely to be permanent.\u00a0 This implies that they have lived apart over a period, generally for at least one year.\u00a0 It is not applicable if they live apart temporarily and intend to get back together or if the separation is \u00a0due to circumstances beyond their control.<\/p>\n<p>Each spouse is taxed as a single person from the date of separation. The assessment is made on the assessable spouse \u00a0for all income of both \u00a0spouses to the date of separation and for the single income to the year end.<\/p>\n<p>That person is granted the married persons tax credit and standard rate band(and potentially the increased standard rate band if available). The other spouse is treated as a single person from the date of separation and receives the single persons tax band and credits.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Maintenance\"><\/span>Maintenance<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There are options in relation to maintenance payments, paid by one separated spouse to the other for the benefit of that spouse or for children. The payments can be treated as the income of the recipient and taxed accordingly. They are thereby excluded from the paying spouse\u2019s \u00a0income.<\/p>\n<p>Alternatively, the parties can choose to be jointly assessed.\u00a0 Under joint assessment, the \u00a0income payment is ignored. \u00a0One option may be more favourable than the other. Maintenance payments for children are ignored in the case of joint assessment.<\/p>\n<p>The legislation requires the maintenance payments to be legally enforceable in order to be deductible.\u00a0 This may be under court order or maintenance agreement.\u00a0 The legal obligation may arise by the general law of maintenance.<\/p>\n<p>If payments are made voluntarily they are not tax-deductible nor are they taxable in the hands of the recipient. This may happen before formal separation agreement or court order<\/p>\n<p>Where the payments wholly and mainly maintain the other party the payer is entitled to the married persons tax credit but not the increased standard rate band. This requires that the payment is substantial.<\/p>\n<p>Each is thereafter assessed as a single person. If there is one or more dependent children the single person\u2019s child carers credit may be available together with a additional standard rate band for a single person<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Other_Options\"><\/span>Other Options<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Separated spouses may elect for joint assessment if they are both tax resident in Ireland and annual periodical legal payments are made in the tax year.In this case, there is no deduction for the payer spouse and the maintenance payments are not taxable in the hands of the recipient. The single person child care credit may be available where there is a dependent child.<\/p>\n<p>The incapacitated child credit may be apportioned based on the respective maintenance paid for the child. The spouse who pays maintenance is regarded as making a contribution towards maintenance even if paid to the other spouse for use to maintain the child.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Divorced_Spouses\"><\/span>Divorced Spouses<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The option to joint assessment for divorced couples requires that they be resident in the State and they have not married again.\u00a0 The married person&#8217;s credit is available under the election.\u00a0 Separate assessment applies, but the payer&#8217;s income is not reduced by the maintenance payments.<\/p>\n<p>The provisions in respect of payments of maintenance post-divorce are similar to those in respect of actual and legal separation. Maintenance payments including those arising under the divorce decree or by\u00a0 agreement following divorce are deductible in the payer\u2019s tax assessment in the absence of an election for joint assessment. There are taxable as income for the recipient spouse. No withholding taxcis required on the part of the paying spouse.<\/p>\n<p>Divorced couples can elect for joint assessment if both are resident in Ireland, \u00a0neither has remarried and annual or periodic legally enforceable maintenance payments are made in the tax year. In this case, maintenance payments are ignored and there is no tax deduction for the paying former spouse. The former spouse recipient is not taxed.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Death\"><\/span>Death<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The deceased spouse is\u00a0 assessed in the name of the personal representative. The personal representative will usually have an obligation to make the tax return There are additional tax credits and favourable treatment\u00a0 in the year of death.<\/p>\n<p>In the case of a jointly assessed spouse, where the assessed spouse dies during the tax year, the surviving spouse is taxed for the full year on his income and on that of the non-assessed spouse to the date of death.\u00a0 The assessed spouse receives the full married person credit, PAYE credits for both if available and the maximum standard rate band available for the year.<\/p>\n<p>The non-assessed souse is \u00a0subject to single assessment from the date of death until the end of the tax year. In addition to the full credits available in the joint assessment return, the non-assessed buyers are entitled to the personal tax credit and PAYE credit and single person band. This is effectively a unique concession in the year of death.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cessation_on_Death\"><\/span>Cessation on Death<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Death has various implications in the context of taxation. Normally,\u00a0 death leads to a cessation of the trade carried on by the deceased. The various termination provisions, discussed in other chapters apply. However, where trading income passes to the surviving spouse, Revenue allows a direct transfer by concession so that the normal termination rules do not apply. Instead, the income is treated as continuing.<\/p>\n<p>There is a cessation in respect of the non-assessable spouse&#8217;s sources of income. By way of concession where the deceased spouse was assessable under Schedule D Case I, II,III, V the source passes to the surviving spouse.\u00a0 Revenue will allow the source to be deemed to continue, if it is more beneficial and the spouse did not possess any other income sources. Various clawbacks which might otherwise apply may be avoided under this concession.<\/p>\n<p><!--nextpage--><\/p>\n<h2>TAXES CONSOLIDATION ACT<\/h2>\n<p>Part 32<\/p>\n<p>Estates of Deceased Persons in Course of Administration and Surcharge on Certain Income of Trustees (ss. 799-805)<\/p>\n<p>&nbsp;<\/p>\n<p>Chapter<\/p>\n<h4>Estates of deceased persons in course of administration (ss. 799-804)<\/h4>\n<p>799.<\/p>\n<h4>Interpretation (Chapter 1).<\/h4>\n<p>(1)<\/p>\n<p>(a)In this Chapter &#8211;<\/p>\n<p>&#8220;administration period&#8221; has the meaning assigned to it by section 800(1);<\/p>\n<p>&#8220;charges on residue&#8221;, in relation to the estate of a deceased person, means the following liabilities properly payable out of the estate and interest payable in respect of those liabilities &#8211;<br \/>\n(i)funeral, testamentary, and administration expenses and debts,<br \/>\n(ii)general legacies, demonstrative legacies and annuities, and<br \/>\n(iii)any other liabilities of the deceased person&#8217;s personal representatives as such,<br \/>\nbut, in the case of any such liabilities which, as between persons interested under a specific disposition or in a legacy referred to in paragraph (ii) or in an annuity and persons interested in the residue of the estate, fall exclusively or primarily on the property that is the subject of the specific disposition or on the legacy or annuity, includes only such part (if any) of those liabilities as fall ultimately on the residue;<\/p>\n<p>&#8220;foreign estate&#8221;, as regards any year of assessment, means an estate other than an Irish estate;<\/p>\n<p>&#8220;Irish estate&#8221;, as regards any year of assessment, means an estate the income of which comprises only income which either has borne Irish income tax by deduction or in respect of which the personal representatives are directly assessable to Irish income tax, other than an estate any part of the income of which is income in respect of which the personal representatives are entitled to claim exemption from Irish income tax by reference to the fact that they are not resident or not ordinarily resident in the State;<\/p>\n<p>&#8220;personal representative&#8221;, in relation to the estate of a deceased person, means his or her personal representative within the meaning of section 3(1) of the Succession Act, 1965, and includes any person who takes possession of or intermeddles with the property of the deceased and also includes any person having, in relation to the deceased, under the law of another country any functions corresponding to the functions for administration purposes under the law of the State of a personal representative within the meaning of that section, and references to personal representatives as such shall be construed as references to personal representatives in their capacity as having such functions;<\/p>\n<p>&#8220;specific disposition&#8221; means a specific devise or bequest made by a testator, and includes any disposition having, whether by virtue of any enactment or otherwise, under the law of the State or of another country an effect similar to that of a specific devise or bequest under the law of the State.<\/p>\n<p>(b)For the purposes of this Chapter &#8211;<\/p>\n<p>(i)references to the aggregate income of the estate of a deceased person for any year of assessment shall be construed, subject to section 439(2), as references to the aggregate income from all sources for that year of the personal representatives of the deceased as such, treated as consisting of &#8211;<\/p>\n<p>(I)any such income chargeable to Irish income tax by deduction or otherwise, such income being computed at the amount on which that tax falls to be borne for that year, and<\/p>\n<p>(II)any such income which would have been so chargeable if it had arisen in the State to a person resident and ordinarily resident in the State, such income being computed at the full amount of that income actually arising during that year, less such deductions as would have been allowable if it had been charged to Irish income tax, but excluding any income from property devolving on the personal representatives otherwise than as assets for payment of the debts of the deceased;<\/p>\n<p>(ii)references to sums paid include references to assets transferred or appropriated by a personal representative to himself or herself and to debts set off or released;<\/p>\n<p>(iii)references to sums payable include references to assets as to which an obligation to transfer or a right of a personal representative to appropriate to himself or herself is subsisting on the completion of the administration and to debts as to which an obligation to release is set off, or a right of a personal representative so to do in his or her own favour, is then subsisting;<\/p>\n<p>(iv)references to amount in relation to assets referred to in subparagraphs (ii) and (iii) shall be construed as references to the value of those assets at the date on which they were transferred or appropriated, or at the completion of the administration, as the case may require, and, in relation to such debts, as references to the amount of such debts.<\/p>\n<p>(2)For the purposes of this Chapter &#8211;<\/p>\n<p>(a)a person shall be deemed to have an absolute interest in the residue of the estate of a deceased person, or in a part of the residue of that estate, if and so long as the capital of the residue or of that part of the residue, as the case may be, would if the residue had been ascertained be properly payable to the person or to another in the person&#8217;s right for the person&#8217;s benefit, or is properly so payable, whether directly by the personal representatives, or indirectly through a trustee or other person;<\/p>\n<p>(b)a person shall be deemed to have a limited interest in the residue of the estate of a deceased person, or in a part of the residue of that estate, during any period (other than a period during which the person has an absolute interest in the residue or in that part of the residue, as the case may be) where the income of the residue or of that part of the residue, as the case may be, for that period would, if the residue had been ascertained at the commencement of that period, be properly payable to the person, or to another person in the person&#8217;s right, for the person&#8217;s benefit, whether directly by the personal representatives, or indirectly through a trustee or other person;<\/p>\n<p>(c)real estate included (either by a specific or a general description) in a residuary gift made by the will of a testator shall be deemed to be a part of the residue of the testator&#8217;s estate and not to be the subject of a specific disposition.<\/p>\n<p>(3)Where different parts of the estate of a deceased person are the subjects respectively of different residuary dispositions, this Chapter shall apply in relation to each such part with the substitution &#8211;<\/p>\n<p>(a)for references to the estate of references to that part of the estate, and<\/p>\n<p>(b)for references to the personal representatives of the deceased as such of references to those personal representatives in their capacity as having the functions referred to in the definition of &#8220;personal representative&#8221; in relation to that part of the estate.<\/p>\n<p>800.<\/p>\n<h4>Limited interest in residue.<\/h4>\n<p>(1)This section shall apply in relation to a person who, during the period commencing on the death of a deceased person and ending on the completion of the administration of the estate of the deceased person (in this Chapter referred to as &#8220;the administration period&#8221;) or during a part of that period, has a limited interest in the residue of that estate or in a part of the residue of that estate.<\/p>\n<p>(2)When any sum has been paid during the administration period in respect of that limited interest, the amount of that sum shall, subject to subsection (3), be deemed for the purposes of the Income Tax Acts to have been paid to that person as income for the year of assessment in which that sum was paid or, in the case of a sum paid in respect of an interest that has ceased, for the last year of assessment in which that interest was subsisting.<\/p>\n<p>(3)On the completion of the administration of the estate &#8211;<\/p>\n<p>(a)the aggregate amount of all sums paid before or payable on the completion of the administration in respect of that limited interest shall be deemed to have accrued due to that person from day to day during the administration period or the part of that period during which that person had that interest, as the case may be, and to have been paid to that person as it accrued due,<\/p>\n<p>(b)the amount deemed to have been paid to that person by virtue of paragraph (a) in any year of assessment shall be deemed for the purposes of the Income Tax Acts to have been paid to that person as income for that year, and<\/p>\n<p>(c)where the amount deemed to have been paid to that person as income for any year by virtue of this subsection is less or greater than the amount deemed to have been paid to that person as income for that year by virtue of subsection (2), such adjustments shall be made as are provided in section 804.<\/p>\n<p>(4)Any amount deemed to have been paid to that person as income for any year by virtue of this section shall &#8211;<\/p>\n<p>(a)in the case of an Irish estate, be deemed to be income of such an amount as would after deduction of income tax at the standard rate of tax for that year be equal to the amount deemed to have been so paid and to be income that has borne income tax at that standard rate of tax;<\/p>\n<p>(b)in the case of a foreign estate, be deemed to be income of the amount deemed to have been so paid, and shall be chargeable to income tax under Case III of Schedule D as if it were income arising from securities in a place outside the State.<\/p>\n<p>(5)Where &#8211;<\/p>\n<p>(a)a person has been charged to income tax for any year by virtue of this section in respect of an amount deemed to have been paid to that person as income in respect of an interest in a foreign estate, and<\/p>\n<p>(b)any part of the aggregate income of that estate for that year has borne Irish income tax by deduction or otherwise,<\/p>\n<p>the income in respect of which that person has been so charged to tax shall on proof of the facts be reduced by an amount bearing the same proportion thereto as the part of that aggregate income which has borne Irish income tax bears to the whole of that aggregate income.<\/p>\n<p>(6)Where relief has been given in accordance with subsection (5), such part of the amount in respect of which the person has been charged to income tax as corresponds to the proportion referred to in that subsection shall for the purpose of computing the person&#8217;s total income be deemed to represent income of such an amount as would after deduction of income tax at the standard rate of tax be equal to that part of the amount charged.<\/p>\n<p>801.<\/p>\n<h4>Absolute interest in residue.<\/h4>\n<p>(1)This section shall apply in relation to a person who during the administration period or a part of that period has an absolute interest in the residue of the estate of a deceased person or in a part of the residue of that estate.<\/p>\n<p>(2)There shall be ascertained in accordance with section 802 the amount of the residuary income of the estate for each whole year of assessment, and for each part of a year of assessment, during which &#8211;<\/p>\n<p>(a)the administration period was current, and<\/p>\n<p>(b)that person had that interest,<\/p>\n<p>and the amount so ascertained in respect of any year or part of a year, or, in the case of a person having an absolute interest in a part of a residue, a proportionate part of that amount, is in this Chapter referred to as the &#8220;residuary income&#8221; of that person for that year of assessment.<\/p>\n<p>(3)When any sum has or any sums have been paid during the administration period in respect of that absolute interest, the amount of that sum or the aggregate amount of those sums shall, subject to subsection (4), be deemed for the purposes of the Income Tax Acts to have been paid to that person as income to the extent to which, and for the year or years of assessment for which, that person would have been treated for those purposes as having received income if &#8211;<\/p>\n<p>(a)that person had had a right to receive in each year of assessment &#8211;<\/p>\n<p>(i)in the case of an Irish estate, that person&#8217;s residuary income for that year less income tax for that year at the standard rate of tax, or<\/p>\n<p>(ii)in the case of a foreign estate, that person&#8217;s residuary income for that year,<\/p>\n<p>and<\/p>\n<p>(b)that sum or the aggregate of those sums had been available for application primarily in or towards satisfaction of those rights as they accrued and had been so applied.<\/p>\n<p>(4)In the case of an Irish estate, any amount deemed to have been paid to that person as income for any year by virtue of subsection (3) shall be deemed to be income of such an amount as would after deduction of income tax at the standard rate of tax for that year be equal to the amount deemed to have been so paid, and to be income which has borne income tax at the standard rate of tax.<\/p>\n<p>(5)On the completion of the administration of the estate &#8211;<\/p>\n<p>(a)the amount of the residuary income of that person for any year of assessment shall be deemed for the purposes of the Income Tax Acts to have been paid to that person as income for that year and, in the case of an Irish estate, shall be deemed to have borne tax by reference to the standard rate of tax, and<\/p>\n<p>(b)where the amount deemed to have been paid to that person as income for any year by virtue of this subsection is less or greater than the amount deemed to have been paid to that person as income for that year by virtue of subsection (3) or (4), such adjustments shall be made as are provided in section 804.<\/p>\n<p>(6)In the case of a foreign estate, any amount deemed to have been paid to that person as income for any year by virtue of this section shall be deemed to be income of that amount, and shall be chargeable to income tax under Case III of Schedule D as if it were income arising from securities in a place outside the State.<\/p>\n<p>(7)Where &#8211;<\/p>\n<p>(a)a person has been charged to income tax for any year by virtue of this section in respect of an amount deemed to have been paid to that person as income in respect of an interest in a foreign estate, and<\/p>\n<p>(b)any part of the aggregate income of that estate for that year has borne Irish income tax by deduction or otherwise,<\/p>\n<p>the income in respect of which that person has been so charged to tax shall on proof of the facts be reduced by an amount bearing the same proportion thereto as the part of that aggregate income which has borne Irish income tax bears to the whole of that aggregate income.<\/p>\n<p>(8)Where relief has been given in accordance with subsection (7), such part of the amount in respect of which the person has been charged to income tax as corresponds to the proportion referred to in that subsection shall for the purpose of computing the person&#8217;s total income be deemed to represent income of such an amount as would after deduction of income tax at the standard rate of tax be equal to that part of the amount charged.<\/p>\n<p>(9)For the purposes of any charge to corporation tax to which this section is applied, the residuary income of a company shall be computed in the first instance by reference to years of assessment, and the residuary income for any such year shall be apportioned between the accounting periods (if more than one) comprising that year.<\/p>\n<p>802.<\/p>\n<h4>Supplementary provisions as to absolute interest in residue.<\/h4>\n<p>(1)The amount of the residuary income of an estate for any year of assessment shall be ascertained by deducting from the aggregate income of the estate for that year &#8211;<\/p>\n<p>(a)the amount of any annual interest, annuity or other annual payment for that year which is a charge on residue and the amount of any payment made in that year in respect of any such expenses incurred by the personal representatives as such in the management of the assets of the estate as, in the absence of any express provision in a will, would be properly chargeable to income, but excluding any such interest, annuity or payment allowed or allowable in computing the aggregate income of the estate, and<\/p>\n<p>(b)the amount of any of the aggregate income of the estate for that year to which a person has on or after assent become entitled by virtue of a specific disposition either for a vested interest during the administration period or for a vested or contingent interest on the completion of the administration.<\/p>\n<p>(2)<\/p>\n<p>(a)In this subsection, &#8220;benefits received&#8221;, in relation to an absolute interest, means the following amounts in respect of all sums paid before, or payable on, the completion of the administration in respect of that interest &#8211;<\/p>\n<p>(i)as regards a sum paid before the completion of the administration in the case of an Irish estate, such an amount as would, after deduction of income tax at the standard rate of tax for the year of assessment in which that sum was paid, be equal to that sum or, in the case of a foreign estate, the amount of that sum, and<\/p>\n<p>(ii)as regards a sum payable on the completion of the administration in the case of an Irish estate, such an amount as would, after deduction of income tax at the standard rate of tax for the year of assessment in which the administration is completed, be equal to that sum or, in the case of a foreign estate, the amount of that sum.<\/p>\n<p>(b)In the event of its appearing, on the completion of the administration of an estate in the residue of which, or in a part of the residue of which, a person had an absolute interest at the completion of the administration, that the aggregate of the benefits received in respect of that interest does not amount to as much as the aggregate for all years of the residuary income of the person having that interest, that person&#8217;s residuary income for each year shall be reduced for the purpose of section 801 by an amount bearing the same proportion thereto as the deficiency bears to the aggregate for all years of that person&#8217;s residuary income.<\/p>\n<p>(3)In the application of subsection (2) to a residue or a part of a residue in which a person, other than the person having an absolute interest at the completion of the administration, had an absolute interest at any time during the administration period, the aggregates mentioned in that subsection shall be computed in relation to those interests taken together, and the residuary income of that other person shall also be subject to reduction under that subsection.<\/p>\n<p>803.<\/p>\n<h4>Special provisions as to certain interests.<\/h4>\n<p>(1)Where the personal representatives of a deceased person have as such a right in relation to the estate of another deceased person such that, if that right were vested in them for their own benefit, they would have an absolute interest or a limited interest in the residue of that estate or in part of the residue of that estate, the personal representatives shall be deemed to have that interest notwithstanding that that right is not vested in them for their own benefit, and any amount deemed to be paid to them as income by virtue of this Chapter shall be treated as part of the aggregate income of the estate of the person whose personal representatives they are.<\/p>\n<p>(2)Where different persons have successively during the administration period absolute interests in the residue of the estate of a deceased person or in a part of the residue of that estate, sums paid during that period in respect of the residue or of that part of the residue, as the case may be, shall be treated for the purpose of this Chapter as having been paid in respect of the interest of the person who first had an absolute interest in that residue or that part of that residue up to the amount of &#8211;<\/p>\n<p>(a)in the case of an Irish estate, the aggregate for all years of that person&#8217;s residuary income less income tax at the standard rate of tax, or<\/p>\n<p>(b)in the case of a foreign estate, the aggregate for all years of that person&#8217;s residuary income,<\/p>\n<p>and, as to any balance up to a corresponding amount, in respect of the interest of the person who next had an absolute interest in that residue or that part of that residue, as the case may be, and so on.<\/p>\n<p>(3)Where on the exercise of a discretion any of the income of the residue of the estate of a deceased person for any period (being the administration period or a part of the administration period) would, if the residue had been ascertained at the commencement of that period, be properly payable to any person, or to another person in that person&#8217;s right, for that person&#8217;s benefit, whether directly by the personal representatives or indirectly through a trustee or other person &#8211;<\/p>\n<p>(a)the amount of any sum paid pursuant to an exercise of the discretion in favour of that person shall be deemed for the purposes of the Income Tax Acts to have been paid to that person as income for the year of assessment in which it was paid, and<\/p>\n<p>(b)subsections (4) to (6) of section 800 shall apply in relation to an amount deemed to have been paid as income by virtue of paragraph (a).<\/p>\n<p>804.<\/p>\n<h4>Adjustments and information.<\/h4>\n<p>(1)Where on the completion of the administration of an estate any amount is deemed by virtue of this Chapter to have been paid to any person as income for any year of assessment and &#8211;<\/p>\n<p>(a)that amount is greater than the amount previously deemed to have been paid to that person as income for that year by virtue of this Chapter, or<\/p>\n<p>(b)no amount has previously been so deemed to have been paid to that person as income for that year,<\/p>\n<p>an assessment may be made on or by that person for that year or such an assessment may be amended and tax charged accordingly or, on a claim being made for the purpose, any relief or additional relief to which that person may be entitled shall be allowed accordingly.<\/p>\n<p>(2)Where on the completion of the administration of an estate any amount is deemed by virtue of this Chapter to have been paid to any person as income for any year of assessment and that amount is less than the amount that has previously been so deemed to have been paid to that person, then &#8211;<\/p>\n<p>(a)if an assessment has already been made on that person for that year, such adjustments shall be made in that assessment as may be necessary for the purpose of giving effect to the provisions of this Chapter which take effect on the completion of the administration, and any tax overpaid shall be repaid, notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made, and<\/p>\n<p>(b)if &#8211;<\/p>\n<p>(i)any relief has been allowed to that person by reference to the amount previously deemed by virtue of this Chapter to have been paid to that person as income for that year, and<\/p>\n<p>(ii)the amount of that relief exceeds the amount of relief which could have been given by reference to the amount which, on the completion of the administration, is deemed to have been paid to that person as income for that year,<\/p>\n<p>the relief so given in excess may, if not otherwise made good, be charged under Case IV of Schedule D and recovered from that person accordingly.<\/p>\n<p>(3)Notwithstanding anything in the Income Tax Acts, the time within which &#8211;<\/p>\n<p>(a)an assessment may be made for the purposes of this Chapter,<\/p>\n<p>(b)an assessment may be amended for those purposes, or<\/p>\n<p>(c)a claim for relief may be made by virtue of this Chapter,<\/p>\n<p>shall not expire before the end of the third year following the year of assessment in which the administration of the estate in question was completed.<\/p>\n<p>(4)The Revenue Commissioners may by notice in writing require any person, being or having been a personal representative of a deceased person, or having or having had an absolute interest or a limited interest in the residue of the estate of a deceased person or in a part of the residue of that estate, to furnish them within such time as they may direct (not being less than 28 days) with such particulars as they think necessary for the purposes of this Chapter.<\/p>\n<p>&nbsp;<\/p>\n<p>Part 44<\/p>\n<h4>Married, Separated and Divorced Persons (ss. 1015-1031)<\/h4>\n<p>Chapter 1<\/p>\n<h4>Income tax (ss. 1015-1027)<\/h4>\n<p>1015.<\/p>\n<h4>Interpretation (Chapter 1).<\/h4>\n<p>(1)In this Chapter, &#8220;the inspector&#8221;, in relation to a notice, means any inspector who might reasonably be considered by the person giving notice to be likely to be concerned with the subject matter of the notice or who declares himself or herself ready to accept the notice.<\/p>\n<p>(2)A wife shall be treated for income tax purposes as living with her husband unless either &#8211;<\/p>\n<p>(a)they are separated under an order of a court of competent jurisdiction or by deed of separation, or<\/p>\n<p>(b)they are in fact separated in such circumstances that the separation is likely to be permanent.<\/p>\n<p>(3)<\/p>\n<p>(a)In this Chapter, references to the income of a wife include references to any sum which apart from this Chapter would be included in computing her total income, and this Chapter shall apply in relation to any such sum notwithstanding that some enactment (including, except in so far as the contrary is expressly provided, an enactment passed after the passing of this Act) requires that that sum should not be treated as income of any person other than her.<\/p>\n<p>(b)In the Income Tax Acts, a reference to a person who has duly elected to be assessed to tax in accordance with a particular section includes a reference to a person who is deemed to have elected to be assessed to tax in accordance with that section, and any reference to a person who is assessed to tax in accordance with section 1017 for a year of assessment includes a reference to a case where the person and his or her spouse are assessed to tax for that year in accordance with section 1023.<\/p>\n<p>(4)Any notice required to be served under any section in this Chapter may be served by post.<\/p>\n<p>1016.<\/p>\n<h4>Assessment as single persons.<\/h4>\n<p>(1)Subject to subsection (2), in any case in which a wife is treated as living with her husband, income tax shall be assessed, charged and recovered, except as is otherwise provided by the Income Tax Acts, on the income of the husband and on the income of the wife as if they were not married.<\/p>\n<p>(2)Where an election under section 1018 has effect in relation to a husband and wife for a year of assessment, this section shall not apply in relation to that husband and wife for that year of assessment.<\/p>\n<p>1017.<\/p>\n<h4>Assessment of husband in respect of income of both spouses.<\/h4>\n<p>(1)Where in the case of a husband and wife an election under section 1018 to be assessed to tax in accordance with this section has effect for a year of assessment &#8211;<\/p>\n<p>(a)the husband shall be assessed and charged to income tax, not only in respect of his total income (if any) for that year, but also in respect of his wife&#8217;s total income (if any) for any part of that year of assessment during which she is living with him, and for this purpose and for the purposes of the Income Tax Acts that last-mentioned income shall be deemed to be his income,<\/p>\n<p>(b)the question whether there is any income of the wife chargeable to tax for any year of assessment and, if so, what is to be taken to be the amount of that income for tax purposes shall not be affected by this section, and<\/p>\n<p>(c)any tax to be assessed in respect of any income which under this section is deemed to be income of a woman&#8217;s husband shall, instead of being assessed on her, or on her trustees, guardian or committee, or on her executors or administrators, be assessable on him or, in the appropriate cases, on his executors or administrators.<\/p>\n<p>(2)Any relief from income tax authorised by any provision of the Income Tax Acts to be granted to a husband by reference to the income or profits or gains or losses of his wife or by reference to any payment made by her shall be granted to a husband for a year of assessment only if he is assessed to tax for that year in accordance with this section.<\/p>\n<p>(3)Subject to subsection (4), for a year of assessment prior to the current year of assessment in which this section applies as a consequence of &#8211;<\/p>\n<p>(a)an election made (including an election deemed to have been duly made) under section 1018,<\/p>\n<p>(b)an election made under section 1019(2)(a)(ii), or<\/p>\n<p>(c)section 1019(4)(a),<\/p>\n<p>a husband or a wife who is not assessed under this section may elect to be so assessed and such election shall apply in place of any earlier election or deemed election for that year of assessment.<\/p>\n<p>(4)Subsection (3) shall not apply where the husband or the wife is a chargeable person (within the meaning of section 959A).<\/p>\n<p>1018.<\/p>\n<h4>Election for assessment under section 1017.<\/h4>\n<p>(1)A husband and his wife, where the wife is living with the husband, may at any time during a year of assessment, by notice in writing given to the inspector, jointly elect to be assessed to income tax for that year of assessment in accordance with section 1017 and, where such election is made, the income of the husband and the income of the wife shall be assessed to tax for that year in accordance with that section.<\/p>\n<p>(2)Where an election is made under subsection (1) in respect of a year of assessment, the election shall have effect for that year and for each subsequent year of assessment.<\/p>\n<p>(3)Notwithstanding subsections (1) and (2), either the husband or the wife may, in relation to a year of assessment, by notice in writing given to the inspector before the end of the year, withdraw the election in respect of that year and, on the giving of that notice, the election shall not have effect for that year or for any subsequent year of assessment.<\/p>\n<p>(4)<\/p>\n<p>(a)A husband and his wife, where the wife is living with the husband and where an election under subsection (1) has not been made by them for a year of assessment (or for any prior year of assessment) shall be deemed to have duly elected to be assessed to tax in accordance with section 1017 for that year unless before the end of that year either of them gives notice in writing to the inspector that he or she wishes to be assessed to tax for that year as a single person in accordance with section 1016.<\/p>\n<p>(b)Where a husband or his wife has duly given notice under paragraph (a), that paragraph shall not apply in relation to that husband and wife for the year of assessment for which the notice was given or for any subsequent year of assessment until the year of assessment in which the notice is withdrawn, by the person who gave it, by further notice in writing to the inspector.<\/p>\n<p>1019.<\/p>\n<h4>Assessment of wife in respect of income of both spouses.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;the basis year&#8221;, in relation to a husband and wife, means the year of marriage or, if earlier, the latest year of assessment preceding that year of marriage for which details of the total incomes of both the husband and the wife are available to the inspector at the time they first elect, or are first deemed to have duly elected, to be assessed to tax in accordance with section 1017;<\/p>\n<p>&#8220;year of marriage&#8221;, in relation to a husband and wife, means the year of assessment in which their marriage took place.<\/p>\n<p>(2)Subsection (3) shall apply for a year of assessment where, in the case of a husband and wife who are living together &#8211;<\/p>\n<p>(a)<\/p>\n<p>(i)an election (including an election deemed to have been duly made) by the husband and wife to be assessed to income tax in accordance with section 1017 has effect in relation to the year of assessment, and<\/p>\n<p>(ii)the husband and the wife by notice in writing jointly given to the inspector before 1 April in the year of assessment elect that the wife should be assessed to income tax in accordance with section 1017,<\/p>\n<p>or<\/p>\n<p>(b)<\/p>\n<p>(i)the year of marriage is the year 1993-94 or a subsequent year of assessment,<\/p>\n<p>(ii)not having made an election under section 1018(1) to be assessed to income tax in accordance with section 1017, the husband and wife have been deemed for that year of assessment, in accordance with section 1018(4), to have duly made such an election, but have not made an election in accordance with paragraph (a)(ii) for that year, and<\/p>\n<p>(iii)the inspector, to the best of his or her knowledge and belief, considers that the total income of the wife for the basis year exceeded the total income of her husband for that basis year.<\/p>\n<p>(3)Where this subsection applies for a year of assessment, the wife shall be assessed to income tax in accordance with section 1017 for that year, and accordingly references in section 1017 or in any other provision of the Income Tax Acts, however expressed &#8211;<\/p>\n<p>(a)to a husband being assessed, assessed and charged or chargeable to income tax for a year of assessment in respect of his own total income (if any) and his wife&#8217;s total income (if any), and<\/p>\n<p>(b)to income of a wife being deemed for income tax purposes to be that of her husband,<\/p>\n<p>shall, subject to this section and the modifications set out in subsection (6) and any other necessary modifications, be construed respectively for that year of assessment as references &#8211;<\/p>\n<p>(i)to a wife being assessed, assessed and charged or chargeable to income tax in respect of her own total income (if any) and her husband&#8217;s total income (if any), and<\/p>\n<p>(ii)to the income of a husband being deemed for income tax purposes to be that of his wife.<\/p>\n<p>(4)<\/p>\n<p>(a)Where in accordance with subsection (3) a wife is by virtue of subsection (2)(b) to be assessed and charged to income tax in respect of her total income (if any) and her husband&#8217;s total income (if any) for a year of assessment &#8211;<\/p>\n<p>(i)in the absence of a notice given in accordance with subsection (1) or (4)(a) of section 1018 or an application made under section 1023, the wife shall be so assessed and charged for each subsequent year of assessment, and<\/p>\n<p>(ii)any such charge shall apply and continue to apply notwithstanding that her husband&#8217;s total income for the basis year may have exceeded her total income for that year.<\/p>\n<p>(b)Where a notice under section 1018(4)(a) or an application under section 1023 is withdrawn and, but for the giving of such a notice or the making of such an application in the first instance, a wife would have been assessed to income tax in respect of her own total income (if any) and the total income (if any) of her husband for the year of assessment in which the notice was given or the application was made, as may be appropriate, then, in the absence of an election made in accordance with section 1018(1) (not being such an election deemed to have been duly made in accordance with section 1018(4)), the wife shall be so assessed to income tax for the year of assessment in which that notice or application is withdrawn and for each subsequent year of assessment.<\/p>\n<p>(5)Where an election is made in accordance with subsection (2)(a)(ii) for a year of assessment, the election shall have effect for that year and each subsequent year of assessment unless it is withdrawn by further notice in writing given jointly by the husband and the wife to the inspector before 1 April in a year of assessment and the election shall not then have effect for the year for which the further notice is given or for any subsequent year of assessment<\/p>\n<p>(6)[deleted]<\/p>\n<p>1020.<\/p>\n<h4>Special provisions relating to year of marriage.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;income tax month&#8221; means &#8211;<\/p>\n<p>(a)in relation to a period prior to 6 December 2001, a month beginning on the 6th day of a month and ending on the 5th day of the next month,<\/p>\n<p>(b)the period beginning on 6 December 2001 and ending on 31 December 2001, and<\/p>\n<p>(c)thereafter, a calendar month;<\/p>\n<p>&#8220;year of marriage&#8221;, in relation to a husband and wife, means the year of assessment in which their marriage took place.<\/p>\n<p>(2)Section 1018 shall not apply in relation to a husband and his wife for the year of marriage.<\/p>\n<p>(3)Where, on making a claim in that behalf, a husband and his wife prove that the amount equal to the aggregate of the income tax paid and payable by the husband on his total income for the year of marriage and the income tax paid and payable by his wife on her total income for the year of marriage is in excess of the income tax which would have been payable by the husband on his total income and the total income of his wife for the year of marriage if &#8211;<\/p>\n<p>(a)he had been charged to income tax for the year of marriage in accordance with section 1017, and<\/p>\n<p>(b)he and his wife had been married to each other throughout the year of marriage,<\/p>\n<p>they shall be entitled, subject to subsection (4), to repayment of income tax of an amount determined by the formula &#8211;<\/p>\n<p>A x B<\/p>\n<p>____<\/p>\n<p>12<\/p>\n<p>where &#8211;<\/p>\n<p>Ais the amount of the aforementioned excess, and<\/p>\n<p>Bis the number of income tax months in the period between the date on which the marriage took place and the end of the year of marriage, part of an income tax month being treated for this purpose as an income tax month in a case where the period consists of part of an income tax month or of one or more income tax months and part of an income tax month.<\/p>\n<p>(4)Any repayment of income tax under subsection (3) shall be allocated to the husband and to the wife concerned in proportion to the amounts of income tax paid and payable by them, having regard to subsection (2), on their respective total incomes for the year of marriage.<\/p>\n<p>(5)Any claim for a repayment of income tax under subsection (3) shall be made in writing to the inspector after the end of the year of marriage and shall be made by the husband and wife concerned jointly.<\/p>\n<p>(6)<\/p>\n<p>(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a repayment of income tax under this section as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.<\/p>\n<p>(b)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a repayment of tax under this section.<\/p>\n<p>1021.<\/p>\n<h4>Repayment of tax in case of certain husbands and wives.<\/h4>\n<p>(1)This section shall apply for a year of assessment in the case of a husband and wife one of whom is assessed to income tax for the year of assessment in accordance with section 1017 and to whom section 1023 does not apply for that year.<\/p>\n<p>(2)Where for a year of assessment this section applies in the case of a husband and wife, any repayment of income tax to be made in respect of the aggregate of the net tax deducted or paid under any provision of the Tax Acts in respect of the total income (if any) of the husband and of the total income (if any) of the wife shall be allocated to the husband and the wife concerned in proportion to the net amounts of tax so deducted or paid in respect of their respective total incomes; but this subsection shall not apply where a repayment, which but for this subsection would not be made to a spouse, is less than \u20ac25.<\/p>\n<p>(3)Notwithstanding subsection (2), where the inspector, having regard to all the circumstances of a case, is satisfied that a repayment or a greater part of a repayment of income tax arises by reason of some allowance or relief which, if sections 1023 and 1024 had applied for the year of assessment, would have been allowed to one spouse only, the inspector may make the repayment to the husband and the wife in such proportions as the inspector considers just and reasonable.<\/p>\n<p>1022.<\/p>\n<h4>Special provisions relating to tax on wife&#8217;s income.<\/h4>\n<p>(1)Where &#8211;<\/p>\n<p>(a)an assessment to income tax (in this section referred to as the &#8216;original assessment&#8217;) has been made for any year of assessment on an individual, or on an individual&#8217;s trustee, guardian or committee (in this section referred to as the &#8216;representative&#8217;), or on an individual&#8217;s executors or administrators,<\/p>\n<p>(b) the Revenue Commissioners are of the opinion that, if an application for separate assessment under section 1023 had been in force with respect to that year of assessment, an assessment in respect of or of part of the same income would have been made on, or on the representative of, or on the executors or administrators of, an individual who is the spouse of the individual referred to in paragraph (a) or who was the spouse of the individual referred to in paragraph (a) (in this subsection and in subsection (2) referred to as the &#8216;spouse&#8217;) in that year of assessment, and<\/p>\n<p>(c)the whole or part of the amount payable under the original assessment has remained unpaid at the expiration of 28 days from the time when it became due,<\/p>\n<p>the Revenue Commissioners may give to the spouse, or, if the spouse is dead, to the spouse&#8217;s executors or administrators, or, if an assessment referred to in paragraph (b) could in the circumstances referred to in that paragraph have been made on the spouse&#8217;s representative, to the spouse, or to the spouse&#8217;s representative, a notice stating &#8211;<\/p>\n<p>(i)particulars of the original assessment and of the amount remaining unpaid under that assessment, and<\/p>\n<p>(ii)to the best of their judgement, particulars of the assessment (in this subsection referred to as the &#8216;last-mentioned assessment&#8217;) which would have been so made,<\/p>\n<p>and requiring the person to whom the notice is given to pay the lesser of &#8211;<\/p>\n<p>(A)the amount which would have been payable under the last-mentioned assessment if it conformed with those particulars, and<\/p>\n<p>(B)the amount remaining unpaid under the original assessment.<\/p>\n<p>(2)The same consequences as respects &#8211;<\/p>\n<p>(a)the imposition of a liability to pay, and the recovery of, the tax with or without interest,<\/p>\n<p>(b)priority for the tax in bankruptcy or in the administration of the estate of a deceased person, and<\/p>\n<p>(c)[deleted]<\/p>\n<p>(d)the ultimate incidence of the liability imposed,<\/p>\n<p>shall follow on the giving of a notice under subsection (1) to the spouse or to the spouse&#8217;s representative, or to the spouse&#8217;s executors or administrators, as would have followed on the making on the spouse, or on the spouse&#8217;s representative, or on the spouse&#8217;s executors or administrators, as the case may be, of an assessment referred to in subsection (1)(b), being an assessment which &#8211;<\/p>\n<p>(i)was made on the day of the giving of the notice,<\/p>\n<p>(ii)charged the same amount of tax as is required to be paid by the notice,<\/p>\n<p>(iii)fell to be made and was made by the authority who made the original assessment, and<\/p>\n<p>(iv)was made by that authority to the best of that authority&#8217;s judgment,<\/p>\n<p>and the provisions of the Income Tax Acts relating to the matters specified in paragraphs (a) to (d) shall, with the necessary modifications, apply accordingly.<\/p>\n<p>(2A)A person aggrieved by a notice given to that person under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice, but only in so far as the grievance relates to the last-mentioned assessment (within the meaning of subsection (1)(ii)) .<\/p>\n<p>(3)Where a notice is given under subsection (1), tax up to the amount required to be paid by the notice shall cease to be recoverable under the original assessment and, where the tax charged by the original assessment carried interest under section 1080, such adjustment shall be made of the amount payable under that section in relation to that assessment and such repayment shall be made of any amounts previously paid under that section in relation to that assessment as are necessary to secure that the total sum, if any, paid or payable under that section in relation to that assessment is the same as it would have been if the amount which ceases to be recoverable had never been charged.<\/p>\n<p>(4)Where the amount payable under a notice under subsection (1) is reduced as the result of an appeal or of a case stated for the opinion of the High Court &#8211;<\/p>\n<p>(a)the Revenue Commissioners shall, if having regard to that result they are satisfied that the original assessment was excessive, cause such relief to be given by means of repayment or otherwise as appears to them to be just; but<\/p>\n<p>(b)subject to any relief so given, a sum equal to the reduction in the amount payable under the notice shall again become recoverable under the original assessment.<\/p>\n<p>(5)The Revenue Commissioners and the inspector or other proper officer shall have the like powers of obtaining information with a view to the giving of, and otherwise in connection with, a notice under subsection (1) as they would have had with a view to the making of, and otherwise in connection with, an assessment referred to in subsection (1)(b) if the necessary conditions had been fulfilled for the making of such an assessment.<\/p>\n<p>(6) Where a husband or a wife dies (in this subsection and subsections (7) and (8) referred to as the &#8216;deceased spouse&#8217;) and at any time before the death the husband and wife were living together, then the other spouse or, if the other spouse is dead, the executors or administrators of the other spouse may, not later than 2 months from the date of the grant of probate or letters of administration in respect of the deceased spouse&#8217;s estate or, with the consent of the deceased spouse&#8217;s executors or administrators, at any later date, give to the deceased spouse&#8217;s executors or administrators and to the inspector a notice in writing declaring that, to the extent permitted by this section, the other spouse or the executors or administrators of the other spouse disclaim responsibility for unpaid income tax in respect of all income of the deceased spouse for any year of assessment or part of a year of assessment, being a year of assessment or a part of a year of assessment for which any income of the deceased spouse was deemed to be the income of the other spouse and in respect of which the other spouse was assessed to tax under section 1017 or under that section as modified by section 1019.<\/p>\n<p>(7)A notice given to the inspector pursuant to subsection (6) shall be deemed not to be a valid notice unless it specifies the names and addresses of the deceased spouse&#8217;s executors or administrators.<\/p>\n<p>(8)Where a notice under subsection (6) has been given to a deceased spouse&#8217;s executors or administrators and to the inspector &#8211;<\/p>\n<p>(a)it shall be the duty of the Revenue Commissioners to exercise such powers as they may then or thereafter be entitled to exercise under subsections (1) to (5) in connection with any assessment made on or before the date when the giving of that notice is completed, being an assessment in respect of any of the income to which that notice relates, and<\/p>\n<p>(b)the assessments (if any) to tax which may be made after that date shall, in all respects and in particular as respects the persons assessable and the tax payable, be the assessments which would have been made if &#8211;<\/p>\n<p>(i)an application for separate assessment under section 1023 had been in force in respect of the year of assessment in question, and<\/p>\n<p>(ii)all assessments previously made had been made accordingly.<\/p>\n<p>(9)The Revenue Commissioners may nominate in writing any of their officers to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners.<\/p>\n<p>1023.<\/p>\n<h4>Application for separate assessments.<\/h4>\n<p>(1)In this section and in section 1024, &#8220;personal reliefs&#8221; means relief under any of the provisions specified in the Table to section 458, apart from relief under sections 461A, 462B and 463.<\/p>\n<p>(2)Where an election by a husband and wife to be assessed to income tax in accordance with section 1017 has effect in relation to a year of assessment and, in relation to that year of assessment, an application is made for the purpose under this section in such manner and form as may be prescribed by the Revenue Commissioners, either by the husband or by the wife, income tax for that year shall be assessed, charged and recovered on the income of the husband and on the income of the wife as if they were not married and the provisions of the Income Tax Acts with respect to the assessment, charge and recovery of tax shall, except where otherwise provided by those Acts, apply as if they were not married except that &#8211;<\/p>\n<p>(a)the total deductions from total income and reliefs allowed to the husband and wife by means of personal reliefs shall be the same as if the application had not had effect with respect to that year,<\/p>\n<p>(b)the total tax payable by the husband and wife for that year shall be the same as the total tax which would have been payable by them if the application had not had effect with respect to that year, and<\/p>\n<p>(c)section 1024 shall apply.<\/p>\n<p>(3)An application under this section in respect of a year of assessment may be made &#8211;<\/p>\n<p>(a)in the case of persons marrying during the course of that year, before 1 April in the following year, and<\/p>\n<p>(b)in any other case, within 6 months before the 1 April in that year.<\/p>\n<p>(4)Where an application is made under subsection (2), that subsection shall apply not only for the year of assessment for which the application was made, but also for each subsequent year of assessment; but, in relation to a subsequent year of assessment, the person who made the application may, by notice in writing given to the inspector before 1 April in that year, withdraw that election and, on the giving of that notice, subsection (2) shall not apply for the year of assessment in relation to which the notice was given or any subsequent year of assessment.<\/p>\n<p>(5)A return of the total incomes of the husband and of the wife may be made for the purposes of this section either by the husband or by the wife but, if the Revenue Commissioners are not satisfied with any such return, they may require a return to be made by the wife or by the husband, as the case may be.<\/p>\n<p>(6)The Revenue Commissioners may by notice require returns for the purposes of this section to be made at any time.<\/p>\n<p>1024.<\/p>\n<h4>Method of apportioning reliefs and charging tax in cases of separate assessments.<\/h4>\n<p>(1)This section shall apply where pursuant to an application under section 1023 a husband and wife are assessed to tax for a year of assessment in accordance with that section.<\/p>\n<p>(2)<\/p>\n<p>(a)Subject to subsection (3), the benefit flowing from the personal reliefs for a year of assessment may be given either by means of reduction of the amount of the tax to be paid or by repayment of any excess of tax which has been paid, or by both of those means, as the case requires, and shall be allocated to the husband and the wife, in so far as it flows from &#8211;<\/p>\n<p>(i)relief under sections 244, 372RA and 372AAB, in the proportions in which they incurred the expenditure giving rise to the relief;<\/p>\n<p>(ii)relief under sections 461, 464, 465 (other than subsection (3)) and 468, in the proportions of one-half and one-half;<\/p>\n<p>(iii)relief in respect of a child under section 465(3) and relief in respect of a dependent relative under section 466, to the husband or to the wife according as he or she maintains the child or dependent relative;<\/p>\n<p>(iv)relief under section 467, in the proportions in which they bear the cost of employing the person in respect of whom the relief is given;<\/p>\n<p>(v)relief under section 469, in the proportions in which they bore the expenditure giving rise to the relief;<\/p>\n<p>(vi)relief under sections 470, 470A, 470B and 473, to the husband or to the wife according as he or she made the payment giving rise to the relief;<\/p>\n<p>(vii)relief under section 471, in the proportions in which they incurred the expenditure giving rise to the relief;<\/p>\n<p>(viii)relief under sections 472, 472A and 472B, to the husband or to the wife according as the emoluments from which relief under those sections is granted are emoluments of the husband or of the wife;<\/p>\n<p>(viiia)relief under section 472C, to the husband or the wife according as he or she is entitled to the relief under the said section;<\/p>\n<p>(ix)relief under sections 473A, 476, 477, 478 and 479, in the proportions in which they incurred the expenditure giving rise to the relief;<\/p>\n<p>(x)relief under section 481, in the proportions in which they made the relevant investment giving rise to the relief;<\/p>\n<p>(xa)relief under section 848A(7), to the husband and wife according as he or she made the relevant donation giving rise to the relief;<\/p>\n<p>(xi)relief under Part 16, in the proportions in which they subscribed for the eligible shares giving rise to the relief;<\/p>\n<p>(xii)relief under paragraphs 12 and 20 of Schedule 32, in the proportions in which they incurred the expenditure giving rise to the relief.<\/p>\n<p>(b)Any reduction of income tax to be made under section 187(4) (b) or 188(5) for a year of assessment shall be allocated to the husband and to the wife in proportion to the amounts of income tax which but for section 187(4)(b) or 188(5) would have been payable by the husband and by the wife for that year.<\/p>\n<p>(c)Subject to subsection (4), Part 1 of the Table to section 15 shall apply to each of the spouse concerned.<\/p>\n<p>(3)Where the amount of relief allocated to the husband under subsection (2)(a) exceeds the income tax chargeable on his income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the wife for that year, and where the amount of relief allocated to the wife under that paragraph exceeds the income tax chargeable on her income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the husband for that year.<\/p>\n<p>(4)Where the part of the taxable income of a spouse chargeable to tax in accordance with subsection (2)(c) at the standard rate is less than that of the other spouse and is less than the part of taxable income specified in column (1) of Part 1 of the Table to section 15 (in this subsection referred to as the &#8216;appropriate part&#8217;) in respect of which the first-mentioned spouse is so chargeable to tax at that rate, the part of taxable income of the other spouse which by virtue of subsection (2)(c) is to be charged to tax at the standard rate shall be increased, to an amount not exceeding the part of taxable income specified in column (1) of Part 3 of the Table to section 15 in respect of which an individual to whom that Part applies is so chargeable at that rate, by the amount by which the taxable income of the first-mentioned spouse chargeable to tax at the standard rate is less than the appropriate part.<\/p>\n<p>1025.<\/p>\n<p>Maintenance in case of separated spouses.<\/p>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;maintenance arrangement&#8221; means an order of a court, rule of court, deed of separation, trust, covenant, agreement, arrangement or any other act giving rise to a legally enforceable obligation and made or done in consideration or in consequence of &#8211;<\/p>\n<p>(a)the dissolution or annulment of a marriage, or<\/p>\n<p>(b)such separation of the parties to a marriage as is referred to in section 1015(2),<\/p>\n<p>and a maintenance arrangement relates to the marriage in consideration or in consequence of the dissolution or annulment of which, or of the separation of the parties to which, the maintenance arrangement was made or arises;<\/p>\n<p>&#8220;payment&#8221; means a payment or part of a payment, as the case may be;<\/p>\n<p>a reference to a child of a person includes a child in respect of whom the person was at any time before the making of the maintenance arrangement concerned entitled to relief under section 465.<\/p>\n<p>(2)<\/p>\n<p>(a)This section shall apply to payments made directly or indirectly by a party to a marriage under or pursuant to a maintenance arrangement relating to the marriage for the benefit of his or her child, or for the benefit of the other party to the marriage, being payments &#8211;<\/p>\n<p>(i)which are made at a time when the wife is not living with the husband,<\/p>\n<p>(ii)the making of which is legally enforceable, and<\/p>\n<p>(iii)which are annual or periodical;<\/p>\n<p>but this section shall not apply to such payments made under a maintenance arrangement made before the 8th day of June, 1983, unless and until such time as one of the following events occurs, or the earlier of such events occurs where both occur &#8211;<\/p>\n<p>(I)the maintenance arrangement is replaced by another maintenance arrangement or is varied, and<\/p>\n<p>(II)both parties to the marriage to which the maintenance arrangement relates, by notice in writing to the inspector, jointly elect that this section shall apply,<\/p>\n<p>and where such an event occurs in either of those circumstances, this section shall apply to all such payments made after the date on which the event occurs.<\/p>\n<p>(b)For the purposes of this section and of section 1026 but subject to paragraph (c), a payment, whether conditional or not, which is made directly or indirectly by a party to a marriage under or pursuant to a maintenance arrangement relating to the marriage (other than a payment of which the amount, or the method of calculating the amount, is specified in the maintenance arrangement and from which, or from the consideration for which, neither a child of the party to the marriage making the payment nor the other party to the marriage derives any benefit) shall be deemed to be made for the benefit of the other party to the marriage.<\/p>\n<p>(c)Where the payment, in accordance with the maintenance arrangement, is made or directed to be made for the use and benefit of a child of the party to the marriage making the payment, or for the maintenance, support, education or other benefit of such a child, or in trust for such a child, and the amount or the method of calculating the amount of such payment so made or directed to be made is specified in the maintenance arrangement, that payment shall be deemed to be made for the benefit of such child, and not for the benefit of any other person.<\/p>\n<p>(3)Notwithstanding anything in the Income Tax Acts but subject to section 1026, as respects any payment to which this section applies made directly or indirectly by one party to the marriage to which the maintenance arrangement concerned relates for the benefit of the other party to the marriage &#8211;<\/p>\n<p>(a)the person making the payment shall not be entitled on making the payment to deduct and retain out of the payment any sum representing any amount of income tax on the payment,<\/p>\n<p>(b)the payment shall be deemed for the purposes of the Income Tax Acts to be profits or gains arising to the other party to the marriage, and income tax shall be charged on that other party under Case IV of Schedule D in respect of those profits or gains, and<\/p>\n<p>(c)the party to the marriage by whom the payment is made, having made a claim in that behalf in the manner prescribed by the Income Tax Acts, shall be entitled for the purposes of the Income Tax Acts to deduct the payment in computing his or her total income for the year of assessment in which the payment is made.<\/p>\n<p>(4)Notwithstanding anything in the Income Tax Acts, as respects any payment to which this section applies made directly or indirectly by a party to the marriage to which the maintenance arrangement concerned relates for the benefit of his or her child &#8211;<\/p>\n<p>(a)the person making the payment shall not be entitled on making the payment to deduct and retain out of the payment any sum representing any amount of income tax on the payment,<\/p>\n<p>(b)the payment shall be deemed for the purposes of the Income Tax Acts not to be income of the child,<\/p>\n<p>(c)the total income for any year of assessment of the party to the marriage who makes the payment shall be computed for the purposes of the Income Tax Acts as if the payment had not been made, and<\/p>\n<p>(d)for the purposes of section 465(6), the payment shall be deemed to be an amount expended on the maintenance of the child by the party to the marriage who makes the payment and, notwithstanding that the payment is made to the other party to the marriage to be applied for or towards the maintenance of the child and is so applied, it shall be deemed for the purposes of that section not to be an amount expended by that other party on the maintenance of the child.<\/p>\n<p>(5)<\/p>\n<p>(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(c) as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.<\/p>\n<p>(b)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a deduction under subsection (3)(c).<\/p>\n<p>1026.<\/p>\n<h4>Separated and divorced persons: adaptation of provisions relating to married persons.<\/h4>\n<p>(1)Where a payment to which section 1025 applies is made in a year of assessment by a party to a marriage (being a marriage which has not been dissolved or annulled) and both parties to the marriage are resident in the State for that year, section 1018 shall apply in relation to the parties to the marriage for that year of assessment as if &#8211;<\/p>\n<p>(a)in subsection (1) of that section &#8220;, where the wife is living with the husband,&#8221; were deleted, and<\/p>\n<p>(b)subsection (4) of that section were deleted.<\/p>\n<p>(2)Where by virtue of subsection (1) the parties to a marriage elect as provided for in section 1018(1), then, as respects any year of assessment for which the election has effect &#8211;<\/p>\n<p>(a)subject to subsection (1) and paragraphs (b) and (c), the Income Tax Acts shall apply in the case of the parties to the marriage as they apply in the case of a husband and wife who have elected under section 1018(1) and whose election has effect for that year of assessment,<\/p>\n<p>(b)the total income or incomes of the parties to the marriage shall be computed for the purposes of the Income Tax Acts as if any payments to which section 1025 applies made in that year of assessment by one party to the marriage for the benefit of the other party to the marriage had not been made, and<\/p>\n<p>(c)income tax shall be assessed, charged and recovered on the total income or incomes of the parties to the marriage as if an application under section 1023 had been made by one of the parties and that application had effect for that year of assessment.<\/p>\n<p>(3)Notwithstanding subsection (1), where a payment to which section 1025 applies is made in a year of assessment by a spouse who is a party to a marriage, that has been dissolved, for the benefit of the other spouse, and &#8211;<\/p>\n<p>(a)the dissolution was under either &#8211;<\/p>\n<p>(i)section 5 of the Family Law (Divorce) Act, 1996, or<\/p>\n<p>(ii)the law of a country or jurisdiction other than the State, being a divorce that is entitled to be recognised as valid in the State,<\/p>\n<p>(b)both spouses are resident in the State for tax purposes for that year of assessment, and<\/p>\n<p>(c)neither spouse has entered into another marriage or a civil partnership,<\/p>\n<p>then, subsections (1) and (2) shall, with any necessary modifications, apply in relation to the spouses for that year of assessment as if their marriage had not been dissolved.<\/p>\n<p>1027.<\/p>\n<h4>Payments pursuant to certain orders under Judicial Separation and Family Law Reform Act, 1989, Family Law Act, 1995, and Family Law (Divorce) Act, 1996, to be made without deduction of income tax.<\/h4>\n<p>Payment of money pursuant to &#8211;<\/p>\n<p>(a)an order under Part II of the Judicial Separation and Family Law Reform Act, 1989,<\/p>\n<p>(b)an order under the Family Law Act, 1995 (other than section 12 of that Act), and<\/p>\n<p>(c)an order under the Family Law (Divorce) Act, 1996 (other than section 17 of that Act),<\/p>\n<p>shall be made without deduction of income tax.<\/p>\n<p>&nbsp;<\/p>\n<p>Part 44A<\/p>\n<h4>Tax Treatment of Civil Partnerships (ss. 1031A-1031O)<\/h4>\n<p>Chapter 1<\/p>\n<h4>Income Tax (ss. 1031A-1031K)<\/h4>\n<p>1031A.<\/p>\n<h4>Interpretation (Chapter 1).<\/h4>\n<p>(1)In this Chapter &#8211;<\/p>\n<p>&#8220;inspector&#8221;, in relation to a notice, means any inspector who might reasonably be considered by the individual giving notice to be likely to be concerned with the subject matter of the notice or who declares himself or herself ready to accept the notice;<\/p>\n<p>&#8220;nominated civil partner&#8221;, in relation to a civil partnership, means the civil partner who is nominated for the purposes of this Chapter in accordance with section 1031D;<\/p>\n<p>&#8220;other civil partner&#8221;, in relation to a civil partnership, means the civil partner who is not the nominated civil partner.<\/p>\n<p>(2)A civil partner shall be treated for income tax purposes as living with his or her civil partner unless they are in fact living separately in circumstances where reconciliation is unlikely.<\/p>\n<p>(3)<\/p>\n<p>(a)In this Chapter, references to the income of the other civil partner include references to any sum which apart from this Chapter would be included in computing that civil partner\u2019s total income, and this Chapter shall apply in relation to any such sum notwithstanding that an enactment (including, except in so far as the contrary is expressly provided, an enactment passed after 1 January 2011) requires that that sum should not be treated as income of any individual other than that civil partner.<\/p>\n<p>(b)In the Income Tax Acts, a reference to an individual who has duly elected to be assessed to tax in accordance with a particular section includes a reference to an individual who is deemed to have elected to be assessed to tax in accordance with that section, and any reference to an individual who is assessed to tax in accordance with section 1031C for a year of assessment includes a reference to a case where the individual and his or her civil partner are assessed to tax for that year in accordance with section 1031H.<\/p>\n<p>(4)Any notice required to be served under any section in this Chapter may be served by post.<\/p>\n<p>1031B.<\/p>\n<h4>Assessment as single persons.<\/h4>\n<p>(1)Subject to subsection (2), in any case in which civil partners are treated as living together, income tax shall be assessed, charged and recovered, except as is otherwise provided by the Income Tax Acts, on the income of each civil partner as if they were not in a civil partnership.<\/p>\n<p>(2)Where an election under section 1031D has effect in relation to 2 individuals who are civil partners of each other for a year of assessment, this section shall not apply in relation to those civil partners for that year of assessment.<\/p>\n<p>1031C.<\/p>\n<h4>Assessment of nominated civil partner in respect of income of both civil partners.<\/h4>\n<p>(1)Where an election under section 1031D to be assessed to tax in accordance with this section has effect for a year of assessment &#8211;<\/p>\n<p>(a)the nominated civil partner shall be assessed and charged to income tax, not only in respect of his or her total income (if any) for that year but also in respect of the other civil partner\u2019s total income (if any) for any part of that year of assessment during which they are living together, and for those purposes and for the purposes of the Income Tax Acts, that last-mentioned income shall be deemed to be the income of the nominated civil partner,<\/p>\n<p>(b)the question of whether there is any income of the other civil partner chargeable to tax for any year of assessment and, if so, what is to be taken to be the amount of that income for tax purposes shall not be affected by this section, and<\/p>\n<p>(c)any tax to be assessed in respect of any income which under this section is deemed to be income of the nominated civil partner shall, instead of being assessed on the other civil partner, or on his or her trustees, guardian or committee, or on his or her executors or administrators, be assessable on the nominated civil partner or, in the appropriate cases, on his or her executors or administrators.<\/p>\n<p>(2)Any relief from income tax authorised by any provision of the Income Tax Acts to be granted to the nominated civil partner by reference to the income or profits or gains or losses of the other civil partner or by reference to any payment made by the other civil partner shall be granted to the nominated civil partner for a year of assessment only if the nominated civil partner is assessed to tax for that year in accordance with this section.<\/p>\n<p>(3)Subject to subsection (4), for a year of assessment prior to the current year of assessment in which this section applies as a consequence of an election made (including an election deemed to have been duly made) under section 1031D, a civil partner who is not assessed under this section may elect to be so assessed and such election shall apply in place of any earlier election or deemed election for that year of assessment.<\/p>\n<p>(4)Subsection (3) shall not apply where either civil partner is a chargeable person (within the meaning of section 959A).<\/p>\n<p>1031D.<\/p>\n<h4>Election for assessment under section 1031C.<\/h4>\n<p>(1)<\/p>\n<p>(a)An individual and his or her civil partner who are living together may, at any time during a year of assessment, by notice in writing given to the inspector, jointly &#8211;<\/p>\n<p>(i)elect to be assessed to income tax for that year of assessment in accordance with section 1031C, and<\/p>\n<p>(ii)nominate which of them is to be the nominated civil partner for the purposes of this Chapter.<\/p>\n<p>(b)If the notice under paragraph (a) does not nominate one of the civil partners to be the nominated civil partner, the Revenue Commissioners shall deem one of the civil partners to be the nominated civil partner.<\/p>\n<p>(c)Where an election is made under paragraph (a), the income of the nominated civil partner and the income of the other civil partner shall be assessed to tax for that year in accordance with section 1031C.<\/p>\n<p>(2)Where an election is made under subsection (1) for a year of assessment, the election shall have effect for that year and for each subsequent year of assessment.<\/p>\n<p>(3)Notwithstanding subsections (1) and (2), either civil partner may, for a year of assessment, by notice in writing given to the inspector before the end of the year, withdraw the election for that year and, on the giving of that notice, the election shall not have effect for that year or for any subsequent year of assessment.<\/p>\n<p>(4)<\/p>\n<p>(a)Where an individual and his or her civil partner are living together and an election under subsection (1) has not been made by them for a year of assessment (or for any prior year of assessment), the civil partners shall be deemed to have duly elected to be assessed to tax in accordance with section 1031C for that year and the Revenue Commissioners shall deem one of the civil partners to be the nominated civil partner, unless before the end of that year either of them gives notice in writing to the inspector that he or she wishes to be assessed to tax for that year as a single person in accordance with section 1031B.<\/p>\n<p>(b)Where a civil partner has duly given notice under paragraph (a), that paragraph shall not apply in relation to the civil partners concerned for the year of assessment for which the notice was given or for any subsequent year of assessment until the year of assessment in which the notice is withdrawn, by the civil partner who gave it, by further notice in writing to the inspector.<\/p>\n<p>1031E.<\/p>\n<h4>Special provisions relating to year of registration of civil partnership.<\/h4>\n<p>&nbsp;<\/p>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;income tax month&#8221; means a calendar month;<\/p>\n<p>&#8220;year of registration&#8221;, in relation to 2 individuals who are civil partners of each other, means &#8211;<\/p>\n<p>(a)in the case of civil partners whose civil partnership was registered in the State, the year of assessment in which their civil partnership was registered, and<\/p>\n<p>(b)in the case of civil partners whose legal relationship, entered into in another jurisdiction, is recognised pursuant to an order made under section 5 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, the year of assessment in which falls the day on which, by virtue of subsection (2) of that section, the civil partners are to be treated as civil partners under the law of the State,<\/p>\n<p>and &#8220;registered&#8221; in relation to a civil partnership shall be construed accordingly.<\/p>\n<p>(2)Section 1031D shall not apply in relation to civil partners for the year of registration.<\/p>\n<p>(3)Where, on making a claim in that behalf, 2 individuals who are civil partners of each other prove that the amount equal to the aggregate of the income tax paid and payable by each of them on his or her total income for the year of registration is in excess of the income tax which would have been payable by one of the civil partners on his or her total income and the total income of his or her civil partner for the year of registration if &#8211;<\/p>\n<p>(a)the civil partner had been charged to income tax as the nominated civil partner for the year of registration in accordance with section 1031C, and<\/p>\n<p>(b)the civil partners had been civil partners of each other throughout the year of registration,<\/p>\n<p>they shall be entitled, subject to subsection (4), to repayment of income tax of an amount determined by the formula &#8211;<\/p>\n<p>&nbsp;<\/p>\n<p>where &#8211;<\/p>\n<p>A is the amount of the excess, and<\/p>\n<p>B is the number of income tax months in the period between the date on which the civil partnership was registered and the end of the year of registration, part of an income tax month being treated for this purpose as an income tax month in a case where the period consists of part of an income tax month or of one or more income tax months and part of an income tax month.<\/p>\n<p>(4)Any repayment of income tax under subsection (3) shall be allocated to the civil partners concerned in proportion to the amounts of income tax paid and payable by them, having regard to subsection (2), on their respective total incomes for the year of registration.<\/p>\n<p>(5)Any claim for a repayment of income tax under subsection (3) shall be made in writing to the inspector after the end of the year of registration and shall be made by both civil partners concerned jointly.<\/p>\n<p>(6)<\/p>\n<p>(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a repayment of income tax under this section as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.<\/p>\n<p>(b)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a repayment of tax under this section.<\/p>\n<p>1031F.<\/p>\n<h4>Repayment of tax in case of certain civil partners.<\/h4>\n<p>(1)This section shall apply for a year of assessment in the case of civil partners who are assessed to income tax for the year of assessment in accordance with section 1031C and to whom section 1031H does not apply for that year.<\/p>\n<p>(2)Where for a year of assessment this section applies in the case of civil partners, any repayment of income tax to be made in respect of the aggregate of the net tax deducted or paid under any provision of the Tax Acts in respect of the total income (if any) of the nominated civil partner and of the total income (if any) of the other civil partner shall be allocated to the civil partners concerned in proportion to the net amounts of tax so deducted or paid in respect of their respective total incomes; but this subsection shall not apply where a repayment, which but for this subsection would not be made to the other civil partner, is less than \u20ac25.<\/p>\n<p>(3)Notwithstanding subsection (2), where the inspector, having regard to all the circumstances of a case, is satisfied that a repayment or a greater part of a repayment of income tax arises by reason of some allowance or relief which, if sections 1031H and 1031I had applied for the year of assessment, would have been allowed to one civil partner only, the inspector may make the repayment to the nominated civil partner and the other civil partner in such proportions as the inspector considers just and reasonable.<\/p>\n<p>1031G.<\/p>\n<h4>Special provisions relating to tax on individual&#8217;s civil partner&#8217;s income.<\/h4>\n<p>(1)Where &#8211;<\/p>\n<p>(a)an assessment to income tax (in this section referred to as the &#8220;original assessment&#8221;) has been made for any year of assessment on an individual, or on an individual\u2019s trustee, guardian or committee (in this section referred to as the &#8220;representative&#8221;), or on an individual\u2019s executors or administrators,<\/p>\n<p>(b)the Revenue Commissioners are of the opinion that, if an application for separate assessment under section 1031H had been in force with respect to that year of assessment, an assessment in respect of or of part of the same income would have been made on, or on the representative of, or on the executors or administrators of, an individual who is the civil partner of the individual referred to in paragraph (a) or who was the civil partner of the individual referred to in paragraph (a) (in this subsection and in subsection (2) referred to as the &#8220;other civil partner&#8221;) in that year of assessment, and<\/p>\n<p>(c)the whole or part of the amount payable under the original assessment has remained unpaid at the expiration of 28 days from the time when it became due,<\/p>\n<p>the Revenue Commissioners may give to the other civil partner, or, if the other civil partner is dead, to the other civil partner\u2019s executors or administrators, or, if an assessment referred to in paragraph (b) could in the circumstances referred to in that paragraph have been made on the other civil partner\u2019s representative, to the other civil partner, or to the other civil partner\u2019s executors or administrators, a notice stating &#8211;<\/p>\n<p>(i)particulars of the original assessment and of the amount remaining unpaid under that assessment, and<\/p>\n<p>(ii)to the best of their judgement, particulars of the assessment (in this subsection referred to as the &#8220;last-mentioned assessment&#8221;) which would have been so made,<\/p>\n<p>and requiring the other civil partner to whom the notice is given to pay the lesser of &#8211;<\/p>\n<p>(i)the amount which would have been payable under the last-mentioned assessment if it conformed with those particulars, and<\/p>\n<p>(ii)the amount remaining unpaid under the original assessment.<\/p>\n<p>(2)The same consequences as respects &#8211;<\/p>\n<p>(a)the imposition of a liability to pay, and the recovery of, the tax with or without interest,<\/p>\n<p>(b)priority for the tax in bankruptcy or in the administration of the estate of a deceased individual, and<\/p>\n<p>(c)[deleted]<\/p>\n<p>(d)the ultimate incidence of the liability imposed,<\/p>\n<p>shall follow on the giving of a notice under subsection (1) to the other civil partner or to the other civil partner\u2019s representative, or to the other civil partner\u2019s executors or administrators, as would have followed on the making on the other civil partner, or on the other civil partner\u2019s representative, or on the other civil partner\u2019s executors or administrators, as the case may be, of an assessment referred to in subsection (1)(b), being an assessment which &#8211;<\/p>\n<p>(i)was made on the day of the giving of the notice,<\/p>\n<p>(ii)charged the same amount of tax as is required to be paid by the notice,<\/p>\n<p>(iii)fell to be made and was made by the authority who made the original assessment, and<\/p>\n<p>(iv)was made by that authority to the best of that authority\u2019s judgment,<\/p>\n<p>and the provisions of the Income Tax Acts relating to the matters specified in paragraphs (a) to (d) shall, with the necessary modifications, apply accordingly.<\/p>\n<p>(2A)A person aggrieved by a notice given to that person under subsection (1) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.<\/p>\n<p>(3)Where a notice is given under subsection (1), tax up to the amount required to be paid by the notice shall cease to be recoverable under the original assessment and, where the tax charged by the original assessment carried interest under section 1080, such adjustment shall be made of the amount payable under that section in relation to that assessment and such repayment shall be made of any amounts previously paid under that section in relation to that assessment as are necessary to secure that the total sum, if any, paid or payable under that section in relation to that assessment is the same as it would have been if the amount which ceases to be recoverable had never been charged.<\/p>\n<p>(4)Where the amount payable under a notice under subsection (1) is reduced as the result of an appeal or of a case stated for the opinion of the High Court &#8211;<\/p>\n<p>(a)the Revenue Commissioners shall, if having regard to that result they are satisfied that the original assessment was excessive, cause such relief to be given by means of repayment or otherwise as appears to them to be just, but<\/p>\n<p>(b)subject to any relief given, a sum equal to the reduction in the amount payable under the notice concerned shall again become recoverable under the original assessment.<\/p>\n<p>(5)The Revenue Commissioners and the inspector or other proper officer shall have the like powers of obtaining information with a view to the giving of, and otherwise in connection with, a notice under subsection (1) as they would have had with a view to the making of, and otherwise in connection with, an assessment referred to in subsection (1)(b) if the necessary conditions had been fulfilled for the making of such an assessment.<\/p>\n<p>(6)Where a civil partner dies (in this subsection and subsections (7) and (8) referred to as the &#8220;deceased civil partner&#8221;) and, at any time before the death, the deceased civil partner and his or her civil partner were living together, then the surviving civil partner or his or her executors or administrators (if he or she is also deceased) may, not later than 2 months from the date of the grant of probate or letters of administration in respect of the deceased civil partner\u2019s estate or, with the consent of the deceased civil partner\u2019s executors or administrators, at any later date, give to the deceased civil partner\u2019s executors or administrators and to the inspector a notice in writing declaring that, to the extent permitted by this section, the surviving civil partner, or his or her executors or administrators, as the case may be, disclaim responsibility for unpaid income tax in respect of all income of the deceased civil partner for any year of assessment or part of a year of assessment, being a year of assessment or a part of a year of assessment for which any income of the deceased civil partner was deemed to be the income of the surviving civil partner and in respect of which the surviving civil partner was assessed to tax under section 1031C.<\/p>\n<p>(7)A notice given to the inspector pursuant to subsection (6) shall be deemed not to be a valid notice unless it specifies the names and addresses of the deceased civil partner\u2019s executors or administrators.<\/p>\n<p>(8)Where a notice under subsection (6) has been given to a deceased civil partner\u2019s executors or administrators and to the inspector &#8211;<\/p>\n<p>(a)it shall be the duty of the Revenue Commissioners to exercise such powers as they may then or thereafter be entitled to exercise under subsections (1) to (5) in connection with any assessment made on or before the date when the giving of that notice is completed, being an assessment in respect of any of the income to which that notice relates, and<\/p>\n<p>(b)the assessments (if any) to tax which may be made after that date shall, in all respects and in particular as respects the civil partners assessable and the tax payable, be the assessments which would have been made if &#8211;<\/p>\n<p>(i)an application for separate assessment under section 1031H had been in force in respect of the year of assessment in question, and<\/p>\n<p>(ii)all assessments previously made had been made accordingly.<\/p>\n<p>(9)The Revenue Commissioners may nominate in writing any of their officers to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners.<\/p>\n<p>1031H.<\/p>\n<h4>Application for separate assessments.<\/h4>\n<p>(1)In this section and in section 1031I, &#8220;personal reliefs&#8221; means relief under any of the provisions specified in the Table to section 458, apart from relief under sections 461A, 462B and 463.<\/p>\n<p>(2)Where an election by civil partners to be assessed to income tax in accordance with section 1031C has effect for a year of assessment and, for that year of assessment, an application is made for the purpose under this section in such manner and form as may be prescribed by the Revenue Commissioners, by either civil partner, income tax for that year shall be assessed, charged and recovered on the income of each civil partner as if they were not civil partners of each other and the provisions of the Income Tax Acts with respect to the assessment, charge and recovery of tax shall, except where otherwise provided by those Acts, apply as if they were not civil partners of each other except that &#8211;<\/p>\n<p>(a)the total deductions from total income and reliefs allowed to the civil partners by means of personal reliefs shall be the same as if the application had not had effect for that year,<\/p>\n<p>(b)the total tax payable by the civil partners for that year shall be the same as the total tax which would have been payable by them if the application had not had effect for that year, and<\/p>\n<p>(c)section 1031I shall apply.<\/p>\n<p>(3)An application under this section for a year of assessment may be made &#8211;<\/p>\n<p>(a)before 1 April in the following year &#8211;<\/p>\n<p>(i)in the case of individuals whose civil partnership was registered in the State during the course of that year of assessment, and<\/p>\n<p>(ii)in the case of civil partners whose legal relationship, entered into in another jurisdiction, is recognised pursuant to an order made under section 5 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, if the date on which the civil partners are to be treated as civil partners under the law of the State, by virtue of subsection (2) of that section, falls during the course of that year,<\/p>\n<p>and<\/p>\n<p>(b)in any other case, within 6 months before 1 April in that year.<\/p>\n<p>(4)Where an application is made under subsection (2), that subsection shall apply not only for the year of assessment for which the application was made, but also for each subsequent year of assessment; but, in relation to a subsequent year of assessment, the civil partner who made the application may, by notice in writing given to the inspector before 1 April in that year, withdraw that election and, on the giving of that notice, subsection (2) shall not apply for the year of assessment in relation to which the notice was given or any subsequent year of assessment.<\/p>\n<p>(5)A return of the total incomes of both civil partners may be made for the purposes of this section by either civil partner concerned but, if the Revenue Commissioners are not satisfied with any such return, they may require a return to be made by the civil partner who did not make the return.<\/p>\n<p>(6)The Revenue Commissioners may by notice require returns for the purposes of this section to be made at any time.<\/p>\n<p>1031I.<\/p>\n<h4>Method of apportioning reliefs and charging tax in cases of separate assessments.<\/h4>\n<p>(1)This section shall apply where pursuant to an application under section 1031H, civil partners are assessed to tax for a year of assessment in accordance with that section.<\/p>\n<p>(2)<\/p>\n<p>(a)Subject to subsection (3), the benefit flowing from the personal reliefs for a year of assessment may be given either by means of reduction of the amount of the tax to be paid or by repayment of any excess of tax which has been paid, or by both of those means, as the case requires, and shall be allocated to the civil partners &#8211;<\/p>\n<p>(i)in so far as it flows from relief under sections 244, 372AR and 372AAB, in the proportions in which they incurred the expenditure giving rise to the relief,<\/p>\n<p>(ii)in so far as it flows from relief under sections 461, 464, 465 (other than subsection (3)) and 468, in the proportions of one-half and one-half,<\/p>\n<p>(iii)in so far as it flows from relief in respect of a child under section 465(3) and relief in respect of a dependent relative under section 466, to the civil partner who maintains the child or dependent relative,<\/p>\n<p>(iv)in so far as it flows from relief under section 467, in the proportions in which each civil partner bears the cost of employing the individual in respect of whom the relief is given,<\/p>\n<p>(v)in so far as it flows from relief under section 469, in the proportions in which each civil partner incurred the expenditure giving rise to the relief,<\/p>\n<p>(vi)in so far as it flows from relief under sections 470, 470B and 473, to either civil partner according as he or she made the payment giving rise to the relief,<\/p>\n<p>(vii)in so far as it flows from relief under section 471, in the proportions in which each civil partner incurred the expenditure giving rise to the relief,<\/p>\n<p>(viii)in so far as it flows from relief under sections 472, 472A and 472B, to either civil partner according as the emoluments from which relief under those sections is granted are emoluments of that civil partner,<\/p>\n<p>(ix)in so far as it flows from relief under sections 473A, 476 and 477, in the proportions in which each civil partner incurred the expenditure giving rise to the relief,<\/p>\n<p>(x)in so far as it flows from relief under section 481, in the proportions in which each civil partner made the relevant investment giving rise to the relief,<\/p>\n<p>(xi)in so far as it flows from relief under section 848A(7), to each civil partner according as he or she made the relevant donation giving rise to the relief,<\/p>\n<p>(xii)in so far as it flows from relief under Part 16, in the proportions in which each civil partner subscribed for the eligible shares giving rise to the relief, and<\/p>\n<p>(xiii)in so far as it flows from relief under paragraphs 12 and 20 of Schedule 32, in the proportions in which each civil partner incurred the expenditure giving rise to the relief.<\/p>\n<p>(b)Any reduction of income tax to be made under section 188(5) for a year of assessment shall be allocated to each civil partner in proportion to the amounts of income tax which but for section 188(5) would have been payable by both civil partners for that year.<\/p>\n<p>(c)Subject to subsection (4), Part 1 of the Table to section 15 shall apply to each of the civil partners concerned.<\/p>\n<p>(3)Where the amount of relief allocated to a civil partner under subsection (2)(a) exceeds the income tax chargeable on his or her income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of his or her civil partner for that year, and where the amount of relief allocated to that civil partner under that paragraph exceeds the income tax chargeable on his or her income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the first-mentioned civil partner for that year.<\/p>\n<p>(4)Where the part of the taxable income of a civil partner chargeable to tax in accordance with subsection (2)(c) at the standard rate is less than that of his or her civil partner and is less than the part of taxable income specified in column (1) of Part 1 of the Table to section 15 (in this subsection referred to as the &#8220;appropriate part&#8221;) in respect of which the first-mentioned civil partner is so chargeable to tax at that rate, the part of taxable income of the civil partner other than the first-mentioned civil partner which by virtue of subsection (2)(c) is to be charged to tax at the standard rate shall be increased, to an amount not exceeding the part of taxable income specified in column (1) of Part 3 of the Table to section 15 in respect of which an individual to whom that Part applies is so chargeable at that rate, by the amount by which the taxable income of the first-mentioned civil partner chargeable to tax at the standard rate is less than the appropriate part.<\/p>\n<p>1031J.<\/p>\n<h4>Maintenance of civil partners living apart.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;maintenance arrangement&#8221; means &#8211;<\/p>\n<p>(a)an order of a court under Part 5 or 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or<\/p>\n<p>(b)a trust, covenant, agreement, arrangement or any other act giving rise to a legally enforceable obligation and made or done in consideration or in consequence of &#8211;<\/p>\n<p>(i)the dissolution or annulment of a civil partnership, or<\/p>\n<p>(ii)living separately in the circumstances referred to in section 1031A(2),<\/p>\n<p>and a maintenance arrangement relates to the civil partnership in consideration or in consequence of the dissolution or annulment of which, or of the living separately in the circumstances referred to in section 1031A(2) to which, the maintenance arrangement was made or arises;<\/p>\n<p>&#8220;payment&#8221; means a payment or part of a payment, as the case may be.<\/p>\n<p>(1A)In this section a reference to a child of a civil partner includes a child in respect of whom the civil partner was at any time before the making of the maintenance arrangement concerned entitled to relief under section 465.<\/p>\n<p>(2)<\/p>\n<p>(a)This section shall apply to payments made directly or indirectly by a civil partner under or pursuant to a maintenance arrangement relating to the civil partnership for the benefit of his or her child, or for the benefit of the other civil partner being payments &#8211;<\/p>\n<p>(i)which are made at a time when one civil partner is not living with the other,<\/p>\n<p>(ii)the making of which is legally enforceable, and<\/p>\n<p>(iii)which are annual or otherwise periodical.<\/p>\n<p>(b)For the purposes of this section and section 1031K, but subject to paragraph (c), a payment, whether conditional or not, which is made directly or indirectly by a civil partner or former civil partner under or pursuant to a maintenance arrangement relating to the civil partnership concerned (other than a payment of which the amount, or the method of calculating the amount, is specified in the maintenance arrangement and from which, or from the consideration for which, neither a child of the civil partner making the payment nor the other civil partner derives any benefit) shall be deemed to be made for the benefit of his or her civil partner or former civil partner.<\/p>\n<p>(c)Where the payment, in accordance with the maintenance arrangement, is made or directed to be made for the use and benefit of a child of the civil partner making the payment, or for the maintenance, support, education or other benefit of such a child, or in trust for such a child, and the amount or the method of calculating the amount of such payment so made or directed to be made is specified in the maintenance arrangement, that payment shall be deemed to be made for the benefit of such child, and not for the benefit of any other person.<\/p>\n<p>(3)Notwithstanding anything in the Income Tax Acts but subject to section 1031K, as respects any payment to which this section applies made directly or indirectly by one civil partner or former civil partner under or pursuant to a maintenance arrangement for the benefit of his or her civil partner or former civil partner &#8211;<\/p>\n<p>(a)the individual making the payment &#8211;<\/p>\n<p>(i)shall not be entitled on making the payment to deduct and retain out of the payment any sum representing any amount of income tax on the payment, and<\/p>\n<p>(ii)shall, if he or she makes a claim in that behalf in the manner prescribed by the Income Tax Acts, be entitled, for the purposes of those Acts, to deduct the payment in computing his or her total income for the year of assessment for which the payment is made,<\/p>\n<p>and<\/p>\n<p>(b)the payment shall be deemed for the purposes of the Income Tax Acts to be profits or gains arising to the individual receiving the payment, and income tax shall be charged on that individual under Case IV of Schedule D in respect of those profits or gains.<\/p>\n<p>(3A)Notwithstanding anything in the Income Tax Acts, as respects any payment to which this section applies made directly or indirectly by a civil partner to which the maintenance arrangement concerned relates for the benefit of his or her child &#8211;<\/p>\n<p>(a)the person making the payment shall not be entitled on making the payment to deduct and retain out of the payment any sum representing any amount of income tax on the payment,<\/p>\n<p>(b)the payment shall be deemed for the purposes of the Income Tax Acts not to be income of the child,<\/p>\n<p>(c)the total income for any year of assessment of the civil partner who makes the payment shall be computed for the purposes of the Income Tax Acts as if the payment had not been made, and<\/p>\n<p>(d)for the purposes of section 465(6), the payment shall be deemed to be an amount expended on the maintenance of the child by the civil partner who makes the payment and, notwithstanding that the payment is made to the other civil partner to be applied for or towards the maintenance of the child and is so applied, it shall be deemed for the purposes of that section not to be an amount expended by that other civil partner on the maintenance of the child.<\/p>\n<p>(4)<\/p>\n<p>(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(a)(ii) as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.<\/p>\n<p>(b)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a deduction under subsection (3)(a)(ii).<\/p>\n<p>1031K.<\/p>\n<h4>Dissolution or annulment of civil partnerships: adaptation of provisions relating to civil partners.<\/h4>\n<p>(1)Where a payment to which section 1031J applies is made in a year of assessment by a civil partner (whose civil partnership has not been dissolved or annulled) and both civil partners concerned are resident in the State for that year, section 1031D shall apply in relation to those civil partners for that year of assessment as if &#8211;<\/p>\n<p>(a)the words \u2018who are living together\u2019 in subsection (1)(a) of that section were deleted, and<\/p>\n<p>(b)subsection (4) of that section were deleted.<\/p>\n<p>(2)Where by virtue of subsection (1) both civil partners elect as provided for in section 1031D(1), then, for any year of assessment for which the election has effect &#8211;<\/p>\n<p>(a)subject to subsection (1) and paragraphs (b) and (c), the Income Tax Acts shall apply in the case of the civil partners as they apply in the case of civil partners who have elected under section 1031D(1) and whose election has effect for that year of assessment,<\/p>\n<p>(b)the total income or incomes of the civil partners shall be computed for the purposes of the Income Tax Acts as if any payments to which section 1031J applies made in that year of assessment by one civil partner for the benefit of his or her civil partner had not been made, and<\/p>\n<p>(c)income tax shall be assessed, charged and recovered on the total income or incomes of the civil partners as if an application under section 1031H had been made by one of the civil partners and that application had effect for that year of assessment.<\/p>\n<p>(3)Notwithstanding subsection (1), where a payment to which section 1031J applies is made in a year of assessment by a civil partner whose civil partnership has been dissolved, for the benefit of the other civil partner, and &#8211;<\/p>\n<p>(a)the dissolution was a dissolution under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or deemed to be such a dissolution under section 5(4) of that Act,<\/p>\n<p>(b)both civil partners are resident in the State for tax purposes for that year of assessment, and<\/p>\n<p>(c)neither civil partner has entered into another civil partnership or a marriage,<\/p>\n<p>then, subsections (1) and (2) shall, with any necessary modifications, apply in relation to the civil partners for that year of assessment as if their civil partnership had not been dissolved.<\/p>\n<p>&nbsp;<\/p>\n<p>Part 44B<\/p>\n<h4>Tax Treatment of Cohabitants (ss. 1031P-1031R)<\/h4>\n<p>Chapter 1<\/p>\n<h4>Income Tax (ss. 1031P-1031Q)<\/h4>\n<p>1031P.<\/p>\n<p>Interpretation (Chapter 1).<\/p>\n<p>In this Part &#8211;<\/p>\n<p>&#8220;cohabitant&#8221; has the same meaning as in section 172 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;<\/p>\n<p>&#8220;inspector&#8221;, in relation to a notice, means any inspector who might reasonably be considered by the individual giving notice to be likely to be concerned with the subject matter of the notice or who declares himself or herself ready to accept the notice;<\/p>\n<p>&#8220;qualified cohabitant&#8221; has the same meaning as in section 172 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010.<\/p>\n<p>1031Q.<\/p>\n<h4>Maintenance where relationship between cohabitants ends.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8220;maintenance arrangement&#8221; means an order of a court under section 175 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 giving rise to a legally enforceable obligation;<\/p>\n<p>&#8220;payment&#8221; means a payment or part of a payment, as the case may be.<\/p>\n<p>(2)<\/p>\n<p>(a)This section applies to payments made directly or indirectly by a qualified cohabitant under or pursuant to a maintenance arrangement.<\/p>\n<p>(b)For the purposes of this section a payment, whether conditional or not, which is made directly or indirectly by a qualified cohabitant under or pursuant to a maintenance arrangement shall be deemed to be made for the benefit of the other qualified cohabitant.<\/p>\n<p>(3)Notwithstanding anything in the Income Tax Acts, as respects any payment to which this section applies made directly or indirectly by an individual under or pursuant to a maintenance arrangement for the benefit of a qualified cohabitant<\/p>\n<p>(a)the individual making the payment &#8211;<\/p>\n<p>(i)shall not be entitled on making the payment to deduct and retain out of the payment any sum representing any amount of income tax on the payment, and<\/p>\n<p>(ii)shall, if he or she makes a claim in that behalf in the manner prescribed by the Income Tax Acts, be entitled, for the purposes of those Acts, to deduct the payment in computing his or her total income for the year of assessment in which the payment is made,<\/p>\n<p>and<\/p>\n<p>(b)the payment shall be deemed for the purposes of the Income Tax Acts to be profits or gains arising to the qualified cohabitant, and income tax shall be charged on that qualified cohabitant under Case IV of Schedule D in respect of those profits or gains.<\/p>\n<p>(4)<\/p>\n<p>(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(a)(ii) as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.<\/p>\n<p>(b)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a deduction under subsection (3)(a)(ii).<\/p>\n<p>&nbsp;<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-11120\" data-postid=\"11120\" class=\"themify_builder_content themify_builder_content-11120 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Separation A husband and wife, who are not living together are not as taxed jointly if they are separated and divorced or separated in circumstances in which the separation is likely to be permanent.\u00a0The reason for living apart, such as living with a new partner, may be relevant to showing separation. It is possible for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[339],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11120"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=11120"}],"version-history":[{"count":15,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11120\/revisions"}],"predecessor-version":[{"id":34904,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11120\/revisions\/34904"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=11120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=11120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=11120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}