Tax code C 

  • It DOES NOT mean that the PHI is covering both spouses.
  • It only means you have a spouse as on 30 June only (including if your spouse died during the tax year and you did not have another spouse before 30 June).

To clarify whether the policy is covered both you and spouse, we need to check the PHI statement: other adult beneficiaries for the policy:

If your policy covered more than one adult at the time the payments were made, then the other beneficiaries will be listed here. Note that

  • if you and your spouse were on the policy for the same period of time and payments, your spouse's name would be listed to indicate they shared the overall costs of the private health insurance policy
  • if you were on a single policy for the whole year, there will be no other adult beneficiaries in respect of the policy.

Jenni phoned up TAP to confirm the findings - 16/07/2018 ref#105 140 047 103 1