Taxes Consolidation Act 1997 section 1031K

Dissolution of annulment of civil partnerships: adaptation of provisions relating to civil partners

Section 1031K allows separated civil partners — and in certain cases civil partners whose partnership has been dissolved — to elect for joint assessment for income tax purposes.

• Separated civil partners may elect for joint assessment under section 1031D where a maintenance payment under section 1031J has been made and both partners are Irish resident.
• When computing total income, maintenance payments between the separated partners are disregarded, and tax is assessed as if an application for separate assessment under section 1031H had been made.
• Civil partners whose partnership has been dissolved under the Civil Partnership Act 2010 may also elect for joint assessment, provided maintenance payments are being made, both are Irish resident, and neither has remarried or entered a new civil partnership.
• The section adapts section 1031D by removing the requirement that civil partners must be living together and by removing the automatic joint assessment provisions.