Revenue eBrief No. 064/22 – Income tax treatment of married persons and civil partners


Revenue eBrief No. 064/22

15 March 2022

Income tax treatment of married persons and civil partners

The examples throughout Tax and Duty Manual Part 44-01-01, Income tax treatment of married persons and civil partners, have been updated to reflect increases in the value of the standard rate tax band and basic personal tax credit which were provided for in Finance Act 2021.

Section 7 of the manual has also been updated to provide clarity on the availability of the basic personal tax credit where one spouse or civil partner makes informal maintenance payments towards the other.

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