Taxes Consolidation Act 1997 section 531I

Married couples

Section 531I provided that, where a married couple was jointly assessed for income tax, any income levy due in respect of the non-assessable spouse's income was charged on and collected from the assessable spouse.

• Applied where joint assessment under section 1018 was elected, or was deemed to have been elected.
• Income levy of the non-assessable spouse was treated as if it were the assessable spouse's own liability.
• The assessable spouse was the person on whom the combined income levy of both spouses was assessed.
• The section had no effect from 2011 onwards, when the income levy was replaced by the universal social charge.