Taxes Consolidation Act 1997 section 1017

Assessment of husband in respect of income of both spouses

Section 1017 provides for the joint assessment of married couples, under which the husband is assessed to income tax on the combined total income of both spouses.

• Where joint assessment applies, the husband is assessed on both his own total income and his wife's total income for the tax year.
• The wife's income is deemed to be the husband's income for income tax purposes, but the question of whether her income is chargeable and the amount chargeable is determined by reference to her own circumstances.
• Tax on the wife's income is assessed on the husband rather than on the wife, her trustees, guardian, committee or personal representatives.
• Reliefs from income tax referable to the wife's income, losses or payments are granted to the husband only where he is assessed under joint assessment for the relevant tax year.