Spouse aged 65 - joint or separate assessment?

[allendog]

My spouse, 10 years older than myself, will reach the age of 65 before the end of this year. As he's unemployed and on UB since last year, he'll inevitably transfer over to State Pension (Transition).
For the past 30 years, both of us are jointly assessed for taxation purposes. The question is as to whether we'd be better off, if we'd be taxed separately. I'll continue working till I reach the age of 60, and having reached age of 65, he would claim refund of DIRT on bank interest (even if it's not much!). I understand that he'll be granted tax credit (Euro550) once he reaches the age of 65.
Is that correct?
Thanks,
allendog

 

[ClubMan]

Normally you are better off on joint/aggregated married taxation if one spouse is on 20% (or 0%) and the other is on 41%. I'm not sure that retirement necessarily changes that general rule of thumb. Probably best to check by plugging the figures individually and then jointly into [broken link removed] although it will not take account of "unusual" tax credits or DIRT refunds etc. but it might give you some idea of what's best. Even if you are on separate married assessment the end result should be the same as joint/aggregated even if it just means that you balance things at year end. I doubt that assessment as two single individuals would be beneficial to you.

 

[Joe1234]

The age tax credit and increased exemption is available to a couple on joint assessment where either spouse is 65 or over. On seperate assessment this would only apply when each person reached 65.