Year of Marriage Relief is a refund available in the year you get married, if you paid more tax as two single people than you would have under joint assessment.
How it works:
- You’re taxed as single for the year of marriage.
- After the year ends, if joint assessment would’ve saved you tax, you can claim a refund of the difference, scaled based on how many months you were married in that year.
To claim:
- You and your spouse must apply jointly in writing to Revenue after the tax year ends.
- The refund (if due) is split between both of you based on the tax each person paid.
