Tax Credits for Married Couple (one living outside of Ireland)

greep

What tax credits are applicable in the following circumstances?
- Married couple
- Husband living & working in Ireland
- Wife living outside of Ireland & not working

Can husband claim his wife tax credits (married tax credits ~42k, instead of single tax credits ~33k)?
Can they be assessed jointly in the first place, if she doesn't live in Ireland?

Thanks

Peregrinus

Where one spouse is resident and the other not, the statutory position is that the resident spouse should be taxed on his/her income as a single person.

However, if the non-resident spouse has no income (in Ireland or elsewhere), so that the earnings of the resident spouse is the only source of support for both members of the couple, then by way of extra-statutory concession the Revenue will allow the resident spouse to claim the married person's tax credit and the increased rate bands.

If the non-resident spouse has some income (Irish-source or not) this has to be declared. A proportionate relief from Irish tax for the resident spouse will still be available, but the more income the non-resident spouse has the less this will be.