Section 1031H Application for separate assessments

(1) In this section and in section 1031I, “personal reliefs” means relief under any of the provisions specified in the Table to section 458, apart from relief under sections 461A, 462B and 463.

(2) Where an election by civil partners to be assessed to income tax in accordance with section 1031C has effect for a year of assessment and, for that year of assessment, an application is made for the purpose under this section in such manner and form as may be prescribed by the Revenue Commissioners, by either civil partner, income tax for that year shall be assessed, charged and recovered on the income of each civil partner as if they were not civil partners of each other and the provisions of the Income Tax Acts with respect to the assessment, charge and recovery of tax shall, except where otherwise provided by those Acts, apply as if they were not civil partners of each other except that—

(a) the total deductions from total income and reliefs allowed to the civil partners by means of personal reliefs shall be the same as if the application had not had effect for that year,

(b) the total tax payable by the civil partners for that year shall be the same as the total tax which would have been payable by them if the application had not had effect for that year, and

(c) section 1031I shall apply.

(3) An application under this section for a year of assessment may be made—

(a) before 1 April in the following year—

(i) in the case of individuals whose civil partnership was registered in the State during the course of that year of assessment, and

(ii) in the case of civil partners whose legal relationship, entered into in another jurisdiction, is recognised pursuant to an order made under section 5 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, if the date on which the civil partners are to be treated as civil partners under the law of the State, by virtue of subsection (2) of that section, falls during the course of that year,

and

(b) in any other case, within 6 months before 1 April in that year.

(4) Where an application is made under subsection (2), that subsection shall apply not only for the year of assessment for which the application was made, but also for each subsequent year of assessment; but, in relation to a subsequent year of assessment, the civil partner who made the application may, by notice in writing given to the inspector before 1 April in that year, withdraw that election and, on the giving of that notice, subsection (2) shall not apply for the year of assessment in relation to which the notice was given or any subsequent year of assessment.

(5) A return of the total incomes of both civil partners may be made for the purposes of this section by either civil partner concerned but, if the Revenue Commissioners are not satisfied with any such return, they may require a return to be made by the civil partner who did not make the return.

(6) The Revenue Commissioners may by notice require returns for the purposes of this section to be made at any time.