Taxation after marriage

[JAMIE23]

Help ! I've gone over the revenue website and am still none the wiser about exactly what to do tax wise after our wedding. In addition to PAYE and single person credits my partner has a lone parent allowance of 1,760 as she has a child from a previous relationship. She'll obviously lose this after the wedding. At present she earns EUR 35,000 p.a. and I earn 57,000 EUR p.a. . I was hoping that the loss of her lone parent credit would be offset by me being able to take any excess from her low cut-off amount. Can anyone confirm/clarify this situation for me please !!! Much appreciated......

 

[Graham_07]

Yes, she'll lose the lone parent allowance once you are co-habiting post marriage. However AFAIK she would get the benefit of it for 2007 to marriage.
For 2007 you are both over the cut-off of €34,000 for higher rate so no relief there.
Also for 2007 you will be taxed as single with reveiw of year of marriage after the year end. If the tax paid from date of marriage to end 2007 exceeds that which would have been paid on joint assessment there would be a refund of the excess. However note that this usually only gives anything back where there is some unuse of the lower standard rate cut-off of some other allowance/relief. As mentioned, you are already both above the SRCOP of €34,000. For 2008 you have the option of single / joint /separate assessment which you should look at the Revenue leaflets on.

 

[ClubMan]

You could try [broken link removed] to compare the two single people (plus One Parent Family Payment) versus the married couple (without OPFP) situations to get an idea of the differences. The calculator may not deal with all specific credits/allowances to which you are entitled.