What is Joint Assessment?
Joint Assessment is usually the most favourable basis of assessment for couples in a marriage or
civil partnership. It is automatically given by your local Revenue office once you have advised them of
your marriage or civil partnership registration, but this doesn’t prevent you from electing for either of
the other options.
Under Joint Assessment, the tax credits and standard rate band can be allocated between spouses
or civil partners to suit their circumstances. For example:
• If only one spouse or civil partner has taxable income, all tax credits and the standard rate
band will be given to that individual
• If both spouses or civil partners have taxable income, they can decide which spouse or civil
partner of them is to be the assessable spouse or nominated civil partner and request their
local Revenue office to allocate the tax credits and standard rate band between them in
whatever way they wish. (PAYE tax credit, employment expenses and the basic standard rate
band of €23,800 are non transferable.)
Where the Revenue office does not receive a request for the allocation of tax credits and reliefs in a
particular way, it will normally give all the tax credits (other than the other spouse’s or civil partner’s
PAYE and expense tax credits) to the assessable spouse or nominated civil partner.
The assessable spouse or nominated civil partner must complete the return of income for the couple
and is chargeable to tax on the joint income of the couple.
Allocating tax credits and standard rate band via the Internet
Couples taxed under Joint Assessment can specify how they wish their tax credits and standard rate
band to be allocated between them via the Internet using our PAYE Anytime service. This means you
do not have to contact Revenue to have changes made. Once you confirm the changes you want
made, a new tax credit certificate will issue within a few days with the amended details included.
PAYE Anytime also allows you to claim a range of reliefs including Rent Relief, Home Carer’s Tax
Credit, Health Expenses and many others as well as the facility to claim refunds for the previous 4
years. For further information on PAYE Anytime, including the full range of reliefs available, please
How do we nominate the Assessable Spouse or Nominated Civil Partner?
The couple themselves elect which of them is to be the assessable spouse or nominated civil partner.
A verbal nomination made by either spouse or civil partner is acceptable. (Use the Assessable
Spouse or Nominated Civil Partner Election Form to enable the nomination to be made.) While the
nomination must be made to your local Revenue office on or before the 31st March in the tax year, it
should ideally be made before the commencement of the tax year i.e. 1st of January, to ensure that
the correct tax credits and standard rate band are allocated to each spouse or civil partner from the
commencement of the tax year.
For more information contact Ciaran Guilfoyle from Galway Accountants GBS & Co