Separate Assessment or Separate Treatment

WTF...

Hi, married couple here. I'm living & working in the Republic permanently.

Spouse is Irish but working and living in Northern Ireland and pays UK income tax. He lives in the Republic at the weekends. He has no income in the Republic.

I'm trying to understand the rules regarding separate assessment and separate treatment.

As I understand it we should opt for separate treatment for ROI tax purposes. But if we opted for separate assessment could I avail of his tax credits?

I'm getting the info from the link below but I'm a bit confused.

Thanks.

https://www.revenue.ie/en/life-events-and-personal-circumstances/marital-status/marriage-and-civil-partnerships/separate-assessment.aspx

ELM327

https://www.boards.ie/discussion/2058338227/separate-assessment-or-separate-treatment

It would seem pretty straightforward, yes, to me.

Relief available to resident spouse or civil partner

If your non-resident spouse or civil partner has no income, you can claim the:

• Married or Civil Partner’s Tax Credit
• married or in a civil partnership standard rate band.

WTF...

https://www.boards.ie/discussion/comment/121827541#Comment_121827541

Hi, he does have a UK income, but not an Irish income.

nompere

This is the more impoprtant page:

https://www.revenue.ie/en/life-events-and-personal-circumstances/marital-status/marriage-and-civil-partnerships/partners-residence-affects-your-tax.aspx

As Revenue say,

If you are resident in Ireland, and your spouse or civil partner is not, you will be taxed as a single person. You can claim the:

• Single Person’s Tax Credit
• full single rate band.

So, no, you cannot claim his tax credits.

nompere

Revenue won a case in the High Court in 1995 about this, FENNESSY v. MCCONNELLOGUE, so there's little doubt about their position.

There was a view, you'll find it in the textbooks, that the provision was contrary to EU law, but as the UK is no longer part of the EU, that view might now be moot.

WTF...

https://www.boards.ie/discussion/comment/121827581#Comment_121827581

Ok thanks.

The residency bit was confusing me a bit as my spouse spends Fri to Sun in the republic.