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Understanding the nuances of income tax can be challenging, especially for married persons and civil partners. This guide, based on the Irish Tax and Duty Manual, clarifies the essential aspects of income tax treatment for these groups under the Taxes Consolidation Act 1997 (TCA).

In his address on Budget Day (27 September 2022), the Minister for Finance, Paschal Donohoe TD, highlighted several challenges facing the Irish economy. These challenges were driven, in part, by rising inflation and an imbalance between demand and supply as the economy reopened after the Covid-19 pandemic. The Minister also emphasized the crucial role of small and medium-sized enterprises (SMEs) in the Irish domestic economy and acknowledged the need for various supports to address their specific concerns. Among the key announcements made by the Minister was the introduction of the Temporary Business Energy Support Scheme (TBESS). This scheme aims to assist businesses that have encountered significant increases in their electricity and gas costs. It provides a cash payment equal to 40% of specified eligible costs to qualifying businesses.