Link Report

(2) Subject to subparagraph (1), where an individual is assessed to tax in accordance with section 1017 or 1031C and each spouse or civil partner falls to be charged to universal social charge on his or her share of that income, the amount of the credit to be allowed against universal social charge in respect of each share of that income shall not exceed such part of the credit as bears to that credit the same proportion as the share of each spouse or civil partner in that income bears to that income.

(b) In the Income Tax Acts, a reference to a person who has duly elected to be assessed to tax in accordance with a particular section includes a reference to a person who is deemed to have elected to be assessed to tax in accordance with that section, and any reference to a person who is assessed to tax in accordance with section 1017 for a year of assessment includes a reference to a case where the person and his or her spouse are assessed to tax for that year in accordance with section 1023.

1018Election for assessment under section 1017.

(1) A husband and his wife, where the wife is living with the husband, may at any time during a year of assessment, by notice in writing given to the inspector, jointly elect to be assessed to income tax for that year of assessment in accordance with section 1017 and, where such election is made, the income of the husband and the income of the wife shall be assessed to tax for that year in accordance with that section.

(4)(a) A husband and his wife, where the wife is living with the husband and where an election under subsection (1) has not been made by them for a year of assessment (or for any prior year of assessment) shall be deemed to have duly elected to be assessed to tax in accordance with section 1017 for that year unless before the end of that year either of them gives notice in writing to the inspector that he or she wishes to be assessed to tax for that year as a single person in accordance with section 1016.

“the basis year”, in relation to a husband and wife, means the year of marriage or, if earlier, the latest year of assessment preceding that year of marriage for which details of the total incomes of both the husband and the wife are available to the inspector at the time they first elect, or are first deemed to have duly elected, to be assessed to tax in accordance with section 1017;

(a)(i) an election (including an election deemed to have been duly made) by the husband and wife to be assessed to income tax in accordance with section 1017 has effect in relation to the year of assessment, and

(ii) the husband and the wife by notice in writing jointly given to the inspector before the 6th day of July 1 April in the year of assessment elect that the wife should be assessed to income tax in accordance with section 1017,

(ii) not having made an election under section 1018(1) to be assessed to income tax in accordance with section 1017, the husband and wife have been deemed for that year of assessment, in accordance with section 1018(4), to have duly made such an election, but have not made an election in accordance with paragraph (a)(ii) for that year, and

(3) Where this subsection applies for a year of assessment, the wife shall be assessed to income tax in accordance with section 1017 for that year, and accordingly references in section 1017 or in any other provision of the Income Tax Acts, however expressed—

(3) Where this subsection applies for a year of assessment, the wife shall be assessed to income tax in accordance with section 1017 for that year, and accordingly references in section 1017 or in any other provision of the Income Tax Acts, however expressed—

(a) he had been charged to income tax for the year of marriage in accordance with section 1017, and

(1) This section shall apply for a year of assessment in the case of a husband and wife one of whom is assessed to income tax for the year of assessment in accordance with section 1017 and to whom section 1023 does not apply for that year.

(6) Where a husband or a wife dies (in this subsection and subsections (7) and (8) referred to as the “deceased spouse”) and at any time before the death the husband and wife were living together, then the other spouse or, if the other spouse is dead, the executors or administrators of the other spouse may, not later than 2 months from the date of the grant of probate or letters of administration in respect of the deceased spouse’s estate or, with the consent of the deceased spouse’s executors or administrators, at any later date, give to the deceased spouse’s executors or administrators and to the inspector a notice in writing declaring that, to the extent permitted by this section, the other spouse or the executors or administrators of the other spouse disclaim responsibility for unpaid income tax in respect of all income of the deceased spouse for any year of assessment or part of a year of assessment, being a year of assessment or a part of a year of assessment for which any income of the deceased spouse was deemed to be the income of the other spouse and in respect of which the other spouse was assessed to tax under section 1017 or under that section as modified by section 1019.

(2) Where an election by a husband and wife to be assessed to income tax in accordance with section 1017 has effect in relation to a year of assessment and, in relation to that year of assessment, an application is made for the purpose under this section in such manner and form as may be prescribed by the Revenue Commissioners, either by the husband or by the wife, income tax for that year shall be assessed, charged and recovered on the income of the husband and on the income of the wife as if they were not married and the provisions of the Income Tax Acts with respect to the assessment, charge and recovery of tax shall, except where otherwise provided by those Acts, apply as if they were not married except that—

(b) to whom section 1017 applies and whose spouse to whom section 1017 or 1031C applies and whose spouse or civil partner is a director within the meaning of section 116,

(i) whose spouse is chargeable to tax for the year of assessment in accordance with section 1017, the spouse of the individual, or

(I) in a case where section 1017 section 1017 or 1031C, as the case may be, applies, or

(II) in a case where section 1017 or 1031C, as the case may be, does not apply, but the disposal—

(a) in a case in which such individual is assessed to tax otherwise than in accordance with section 1017 section 1017 or 1031C and is not an individual referred to in paragraph (b), at the rates specified in Part 1 of the Table to this section, or

(b) in a case in which the individual is assessed to tax otherwise than in accordance with section 1017 section 1017 or 1031C and is entitled to a reduction of tax provided for in section 462 section 462B, at the rates specified in Part 2 of the Table to this section, or

(c) subject to subsections (3) and (5), in a case in which such individual is assessed to tax in accordance with section 1017 section 1017 or 1031C, at the rates specified in Part 3 of the Table to this section,

(a) where an individual is charged to tax for a year of assessment in accordance with section 1017 section 1017 or 1031C, and

(I) an individual assessed to tax for the year of assessment in accordance with section 1017, section 1017 or 1031C, or

(I) an individual assessed to tax for the year of assessment in accordance with section 1017, or

(b) For the purposes of this section, in the case of an individual assessed to tax for a year of assessment in accordance with section 1017, section 1017 or 1031C, any payment of qualifying interest made by the individual’s spouse spouse or civil partner, in respect of which the individual’s spouse spouse or civil partner would have been entitled to relief under this section if that spouse spouse or civil partner were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section) section 1016 (apart from subsection (2) of that section) or section 1031B (apart from subsection (2) of that section) shall be deemed to have been made by the individual.

(a) Where the amount of relievable interest is determined by reference to subparagraph paragraph(iii) or (iv) of the definition of “relievable interest”, then, notwithstanding any other provision of the Tax Acts, in the case of an individual who has elected or could be deemed to have duly elected to be assessed to tax for the year of assessment in accordance with section 1017 section 1017 or 1031C, where either—

“chargeable tax”, in relation to an individual for a year of assessment, means the amount of income tax to which that individual is chargeable for that year of assessment under section 15 in respect of his or her total income for that year including, in the case of an individual assessed to tax in accordance with the provisions of section 1017 or 1031C, the total income, if any, of the individual’s spouse or civil partner, as the case may be;

(B) where the individual, or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, firstly, against the individual’s other income for that year of assessment and, subsequently, against the income of the individual’s husband or wife, as the case may be, for that year of assessment, or

(a) the individual’s spouse, is assessed to tax in accordance with section 1017, or

(a) where the individual or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, then, except where section 1023 applies, the individual shall be entitled to have the deduction, to which he or she is entitled under that subsection, made from his or her total income and the total income of his or her spouse, if any, and

(A) where the individual, or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, the appropriate income of the individual’s wife or husband, as the case may be, or

(II) where the individual, or, being a husband or wife, the individual’s spouse, is assessed to tax in accordance with section 1017, firstly, against the individual’s other income for that year of assessment and, subsequently, against the income of the individual’s husband or wife, as the case may be, for that year of assessment, or

(i) is assessed to tax for the year of assessment in accordance with section 1017 section 1017 or 1031C, as the case may be , or

(b) in the case of a married person whose spouse is living with him or her and who is assessed to tax in accordance with section 1017, either the individual or the individual’s spouse, or

(i) in a case where the individual is a married person whose spouse is living with him or her and the individual is assessed to tax in accordance with section 1017, a married person whose spouse is living with him or her and who is assessed to tax in accordance with section 1017, or a civil partner whose civil partner is living with him or her and who is assessed to tax in accordance with section 1031C, £238 €408 €410 €500 €550 €650 €490, and

(a) who is assessed to tax for that year in accordance with section 1017 section 1017 or 1031C, and

(b) that for the year of assessment the individual, or in a case to which section 1017 or 1031C applies, the individual’s spouse or civil partner, has employed a person (including a person whose services are provided by or through an agency) for the purpose of having care of the individual (being the individual or qualifying individual) who is so incapacitated,

(b) where he or she is assessed to tax in accordance with section 1017 section 1017 or 1031C, either or both he or she and his or her spouse spouse or civil partner was for the whole or any part of the year of assessment a blind person,

(a) (i) any expenses defrayed by a married man in a year of assessment shall be deemed to have been defrayed by his wife if for the year of assessment she is to be treated under the Income Tax Acts as living with him and she is assessed to tax in accordance with section 1017, or (i) any expenses defrayed by a married man in a year of assessment shall be deemed to have been defrayed by his wife if for the year of assessment she is to be treated under the Income Tax Acts as living with him and she is assessed to tax in accordance with section 1017,

(ii) any expenses defrayed by a married woman in a year of assessment shall be deemed to have been defrayed by her husband if for the year of assessment she is to be treated under the Income Tax Acts as living with him and he is assessed to tax in accordance with section 1017, or

(b) if the individual is a married person assessed to tax in accordance with section 1017, the individual’s spouse a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C, the individual’s spouse or civil partner, as the case may be,

(a) if the individual is a married person assessed to tax in accordance with section 1017, the individual’s spouse, or

(I) if the employee is a married person assessed to tax in accordance with section 1017, the income tax chargeable on any income of the employee’s spouse for that year of assessment, or

(4) Where, for any year of assessment, a claimant proves that his or her total income for the year consists in whole or in part of emoluments (including, in a case where the claimant is a married person assessed to tax in accordance with section 1017, a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C, any emoluments of the claimant’s spouse spouse or civil partner deemed to be income of the claimant by that section for the purposes referred to in that section) the claimant shall be entitled to a tax credit (to be known as the “employee tax credit”) of—

(2) Subject to subsection (3), where, for any year of assessment, a claimant proves that his or her total income for the year consists in whole or in part of qualifying earned income (including, in a case where the claimant is a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C, any qualifying earned income of the claimant’s spouse or civil partner deemed to be income of the claimant by either of those sections for the purposes referred to in the relevant section) the claimant shall be entitled to a tax credit (to be known as the “earned income tax credit”) of—

(2) Where an individual is a member of a trade union at any time in a year of assessment (being the year of assessment 2001 or a subsequent year of assessment), the income tax to be charged on the individual or, in the case of an individual whose spouse is assessed to tax in accordance with the provisions of section 1017, the individual’s spouse, for the year of assessment, other than in accordance with section 16(2), shall, subject to the following provisions of this section, be reduced by the lesser of—

(3) (a) Notwithstanding subsection (2), the amount surrendered under section 766(2A) shall not for any tax year reduce the amount of income tax payable on the total income of a key employee including the employee concerned or, where section 1017 or 1019apply applies, on the total income of his or her spouse or his or her civil partner to not less than the income tax that would be charged if such total income were charged to income tax at a rate of 23 per cent.

(i) a married person assessed to tax in accordance with section 1017, a married person assessed to tax in accordance with section 1017, or a civil partner assessed to tax in accordance with section 1031C, or

(3) For the purposes of this section, where a claimant is a married person assessed to tax for the year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payments made by the claimant’s spouse spouse or civil partner, in respect of which that spouse spouse or civil partner would have been entitled to relief under this section if he or she were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section) section 1016 (apart from subsection (2) of that section) or section 1031B (apart from subsection (2) of that section) , shall be deemed to have been made by the claimant.

(3) In the case of an individual who is a married person assessed to tax for a year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payment in respect of qualifying fees made by the individual’s spouse spouse or civil partner shall, except where section 1023 section 1023 or 1031H applies, be deemed to have been made by the individual.

(3) In the case of an individual who is a married person assessed to tax for a year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payment in respect of qualifying fees made by the individual’s spouse spouse or civil partner shall, except where section 1023 section 1023 or 1031H applies, be deemed to have been made by the individual.

(3)(a) In the case of a claimant assessed to tax for the year of assessment in accordance with section 1017, any payments made by the spouse of the claimant, in respect of which that spouse would have been entitled to relief under this section if the spouse were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section), shall be deemed to have been made by the claimant.

(a) in the case of a claimant assessed to tax for a year of assessment in accordance with section 1017, any payment in respect of qualifying expenditure to a qualifying contractor made by the claimant’s spouse, in respect of which the claimant’s spouse would have been entitled to relief under this section if that spouse were assessed to tax for the year of assessment in accordance with section 1016 (apart from subsection (2) of that section), shall be deemed to have been made by the claimant, and

(i) emoluments paid to the individual concerned which are charged to tax for a year of assessment in accordance with section 1017 or 1031C, and

(a) an election under section 1018 (including a deemed election under that section) section 1018 or 1031D (including a deemed election under either of those sections) to be assessed to tax in accordance with section 1017 section 1017 or, as the case may be, section 1031C has effect for the tax year,

(ii) subsection (1) of section 1017 shall apply as if the following paragraph was substituted for paragraph (a) of that subsection:

(2) In the case of an individual who is a married person assessed to tax for a year of assessment in accordance with section 1017, or a nominated civil partner assessed to tax for a year of assessment in accordance with section 1031C, any amount subscribed by the individual’s spouse or civil partner for eligible shares issued to that spouse or civil partner in that year of assessment by the company shall be deemed to have been subscribed by the individual for eligible shares issued to the individual by the company.

(5)(a) Where any relief given in respect of shares for which either a married person or his or her spouse has subscribed, and which were issued while the married person was assessed in accordance with section 1017, is to be withdrawn by virtue of a subsequent disposal of those shares by the person who subscribed for them and at the time of the disposal the married person is not so assessable, any assessment for withdrawing that relief shall be made on the person making the disposal and shall be made by reference to the reduction of tax flowing from the amount of the relief regardless of any allocation of that reduction under subsections (2) and (3) of section 1024 or of any allocation of a repayment of income tax under section 1020.

(1) Universal social charge payable for a tax year in respect of an individual’s aggregate income for a tax year, being an individual who is a chargeable person (within the meaning of Part 41 Part 41A), shall be due and payable in all respects as if it were an amount of income tax due and payable by the chargeable person under the Income Tax Acts, but without regard to section 1017 section 1017 or 1031C.

(1) Universal social charge payable for a tax year in respect of an individual’s aggregate income for a tax year, being an individual who is not a chargeable person (within the meaning of Part 41 Part 41A), shall be assessed, charged and paid in all respects as if it were an amount of income tax due and payable under the Income Tax Acts, but without regard to section 1017 section 1017 or 1031C.

Where an election has been made or is deemed to have been made under section 1018 section 1018 or 1031D and has effect for a tax year, universal social charge payable by one spouse one spouse or civil partner shall be charged, collected and recovered as if it were universal social charge payable by the spouse assessable under section 1017 section 1017 or nominated civil partner assessable under section 1031C.

(1) Income levy payable for a year of assessment in respect of aggregate income for the year of assessment shall be assessed, charged and paid in all respects as if it was an amount of income tax assessed and charged under the Tax Acts, but without regard to section 1017, and may be stated in one sum (in this section referred to as the “aggregate sum”) with the amount of income tax contained in any computation of, or assessment or assessments to, income tax made by or on the individual by whom the income levy is payable for the year of assessment.

Where an election has been made or is deemed to have been made under section 1018 and has effect for a year of assessment, income levy payable by one spouse shall be charged, collected and recovered as if it were income levy payable by the spouse assessable under section 1017.

(3) Where, at the end of a year of assessment, married persons assessed to tax for the year of assessment under section 1017, one or both of whom have reached the age of 65 years or over at any time during the year of assessment, prove to the satisfaction of the Revenue Commissioners that their aggregate income from all sources is not in excess of twice the limit set out in section 531B(2)(c), then the Revenue Commissioners shall repay such income levy, if any, as has been deducted from that income during that year of assessment.

(a) where by virtue of section 1017 a woman’s income is deemed to be her husband’s income, be determined separately as regards the part of his income which is his by virtue of that section and the part which is his apart from that section,

(b) where by virtue of section 1017 a man’s income is deemed to be his wife’s income, be determined separately as regards the part of her income which is hers by virtue of that section and the part which is hers apart from that section, or

(ii) the total income of the individual or, where the individual’s spouse spouse or civil partner is assessed to income tax in accordance with section 1017, section 1017 or 1031C, the total income of the spouse spouse or civil partner shall be calculated accordingly.

(5) Where, for a tax year, a chargeable person is assessed to income tax in accordance with section 1017 or 1031C, and that person was not so assessed for the preceding tax year or for the pre-preceding tax year or for both of those years either—

(b) because the person and the person’s spouse or civil partner were assessed to income tax in accordance with section 1016 or 1023, or section 1031B or 1031H, as the case may be, for either or both of those years, subparagraphs (ii) and (iii) of subsection (3)(b) and subsection (4)(a) apply as if the person and the person’s spouse or civil partner had elected in accordance with section 1018, 1019 or 1031D, as the case may be, for the person to be assessed to income tax in accordance with section 1017 or 1031C for any of those years for which the person or the person’s spouse or civil partner were entitled to so elect or, in the case of married persons, would have been so entitled if section 1019 had applied.

but paragraph (a) shall not apply to a person who is a director or, in the case of a person to whom section 1017 or 1031C applies, whose spouse or civil partner is a director (within the meaning of section 116) of a body corporate other than a body corporate which during a period of 3 years ending on 5 April 31 December in the tax year—

(b) where that person and his or her spouse or civil partner are jointly assessed to income tax under section 1017 or 1031C, that person’s spouse or civil partner, by notice in writing given to the spouse or civil partner, to deliver to the Collector-General within such time specified in the notice or within such period as the Collector-General may allow a statement of affairs within 30 days of the giving of the notice a statement of affairs in the prescribed form as at the date specified in the notice.