Year of Marriage

GaughMan

Have a query on year of marriage tax refund and wondering how we go about claiming this if eligible for a refund?

I earned €65k in 2023 and wife was receiving social welfare payment in early part of year before marriage before going into part time employment and earned around €10k for the year.

Obviously was taxed for remainder of year as single person and now being jointly assessed from 2024 onwards but would assume I have overpaid tax in 2023 as single person as opposed to if jointly assessed? Anyone have any experience of this? I’ve received my SOL for 2023 which was balanced and wife will do her return on Monday due to social welfare payments early last year. Do we have to wait until after she receives SOL to claim any refunds that may be due?

Thanks

SureYWouldntYa

You will need to apply for a year of marriage review via MyEnquiries

They will look at what difference a joint return would make to you, and apply a pro rata refund to the person who would have overpaid tax (ie you). E.g. a joint return results in a refund of €1,000, you were married in July so married for 6 months out of 12, the refund will be 6/12ths so €500 in this example

You can apply now because by the time Revenue get around to your enquiry your wife will have received her SOL

GaughMan

That makes total sense now. Will do that now and see where it goes from there. Appreciate the response!