Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

531I Married couples

Summary

This section provides that in joint assessment cases where liability to levy in respect of relevant income arises the assessment made on the assessable spouse may incorporate the levy due by the non-assessable spouse.

Details

Where an election for joint assessment was made under section 1018, or is deemed to have been made, any income levy payable by the non-assessable spouse shall be charged collected and recovered from the assessable spouse, as if such income levy payable was payable by that assessable spouse.

Relevant Date: Finance Act 2019