Carry forward of excess relief under High Income Earner Restriction and jointly assessed couples

The high income earners restriction (HIER) limits the total amount of specified reliefs that can be used by a high-income individual to a maximum amount each year. When determining whether or not the HIER applies in the case of a jointly assessed couple, each spouse / civil partner must be looked at separately.

Revenue has published guidance on the correct treatment of excess relief carried forward under section 485F of the Taxes Consolidation Act 1997 for jointly assessed couples. Excess relief carried forward can be deducted against the income of both spouses / civil partners, in the same manner as other deductions from total income. Part 15-02A-07 of the Income Tax, Capital Gains Tax and Corporation Tax Manual refers.

30 March 2015