Year of marriage question

[redcard]

Hi all,
Got married in 2023, I’m Doing income tax return for rental income and I don’t know what to fill in for the year of marriage section. “Amount of repayment claimed in respect of self” ??

 

[AAAContributor]

This section of the tax return allows you to claim relief in the ‘Year of Marriage’ if you were married in 2023.

For tax purposes, both individuals continue to be treated as two single persons in the year of marriage. However, if the tax payable as two single persons in that year is greater than the tax which would be payable as a married couple - a refund of the difference can be claimed in this section of the form.

A refund of tax for the year of marriage would normally only arise where a couple are taxed at different tax rates and one spouse could benefit from the unused Standard Rate Cut-Off Point or from some of the unused tax credits of the other spouse.

Further info on revenue.ie and pages 54-55 of the Guide to Completing 2023 Pay & File Self-Assessment Returns

 

[redcard]

Thanks for that information, my question is what do I write in for the amount of repayment??

 

[AAAContributor]

my question is what do I write in for the amount of repayment?

The example on page 54-55 shows you how to work this out.

Just substitute your and Mr redcard's figures for those in the example.

The repayment amounts (if any) at the end of the example are what you would use in your return.