Taxes Consolidation Act 1997 section 1021

Repayment of tax in case of certain husbands and wives

Section 1021 sets out how a tax repayment is to be divided between a husband and wife who are jointly assessed for income tax.

• Applies to married couples who are jointly assessed under section 1017 and who have not elected for separate assessment
• Any repayment of €25 or more must be split between the spouses in proportion to the net tax each has paid or had deducted
• Where the repayment is below €25 and would not otherwise be due to a particular spouse, it is paid to the assessable spouse
• The inspector may override the proportional split where the repayment arises mainly from an allowance or relief attributable to one spouse only, allocating it on a just and reasonable basis