Taxes Consolidation Act 1997 section 1031F

Repayment of tax in case of certain civil partners

Section 1031F sets out how a tax repayment is to be divided between jointly assessed civil partners.

• The section applies to civil partners who are jointly assessed under section 1031C and who are not separately assessed for that year.
• Where a tax repayment of €25 or more arises, it must be divided between the civil partners in proportion to the net tax each has paid for the year.
• If a repayment that would otherwise go to the other civil partner is less than €25, it is instead paid to the nominated civil partner.
• Where the inspector is satisfied that the repayment arises mainly from a relief or allowance attributable to one partner only, the inspector may divide the repayment on a just and reasonable basis.