Standard Rate cut off and Social Welfare

Can anyone tell me whether the married, one spouse working standard rate cut off of 38400 should be increased by any disability benefit received by a spouse who is off work sick.

For example

Working spouses standard rate cut off is 38400
Spouse on disability benefit will receive approximately 6500

when tax return is sent in at end of year will the standard rate cut be

38400

or

38400 + 6500 = 44900

Are you one joint/aggregated married taxation or one of the other two alternatives? I don't understand why you're trying to work out your standard rate band in reverse rather than informing Revenue and having the statement of tax credits and standard rate band (re)issued to take account of all taxable income (including Disability Benefit after the first six weeks of non taxable payments)? Also you don't need to file a PAYE tax return (Form 12) unless your situation has changed significantly and your tax affairs are very much out of date (and cannot simply be rectified by writing to Revenue directly with details) or Revenue ask you to return one. Unless, of course, you're self employed? To get an idea of how the aggregate income would be taxed under joint/aggregated married taxation see [broken link removed].

clubman,


thanks for the reply.

yes the revenue were informed to amend cut offs but new cert was issued cut offs were 38400 no account taken of spouse social welfare.
Contacted revenue and was told there is no increase in cut offs for taxable social welfare payments to a spouse ?? The Revenue person seemed a little unsure when asked why there is a difference between a spouse earning 6500 the cut offs would be 44900 but when receiving social welfare cut off is only 38400.

Main income is PAYE , tax return is submitted because of BIK on a share scheme.

Strettie

For the BIK on the share scheme why are you not simply returning a Form RTSO1 to deal with that specific issue - see this thread - rather than a full return (Form 12)? As for the original question, while Disability Benefit (other than the first 6 weeks of payments) is considered taxable perhaps the reason there is no €6,500 increase in the standard rate band (of the possible €19,000 available to married couples where both are working) is because the spouse on DB is not actually working?