Tax Rate for Med1 Form

I am married but not jointly assessed, I earned approx €27.5K (normally earn over 40K) in 2007 I was on maternity leave for the latter part of the year but I do not get maternity pay from my employer therefore income almost halved for the year, normally pay 41% tax My question is as I was under the 41% threshold can my husband who earned €37K claim the medical expenses (incurred by me for the pregnancy) at 41% using his PPS no. ?

Just curious - why are you not on joint/aggregated married taxation? You would be better off if I'm not mistaken.

We are both normally in the higher tax bracket so thought there was no benefit to being jointly assessed - am I correct ?

Maybe so alright. But in the case above you would presumably benefit from joint/aggregated or separate married taxation instead of being taxed as if you were two single individuals. As for the MED1 relief whoever paid the expense can claim for them at their marginal relief.

Thanks for that - the expense incurred was for me and 2 kids - can hubby claim them on his at 41% or do I claim on mine at 20% - btw I will be claiming a tax refund for the overpayment of tax......

Are you sure that you can reclaim the overpayment of tax when you have not opted for joint aggregated or serparate married assessment?

I think I have a slight overpayment in tax of about €90 from my calculations...... is it too late to be jointly assessed for 2007 now and get a tax refund that way as I have not used up all my allowances ?