Ceisteanna—Questions. Oral Answers. - Tax Allowances in European Countries.

32.

asked the Minister for Finance if, having regard to the need for greater public understanding of all that is involved in Ireland's application for membership of the EEC, he will furnish details of the tax allowances in respect of wives and children granted in (a) EEC countries, (b) Britain and (c) EEC applicant countries.

The question of tax allowances in respect of wives and children is not involved in Ireland's application for membership of the EEC.

In any event the systems of personal income taxation in the EEC countries —and in the applicant countries other than Ireland and Britain—vary so widely that it would be impossible to give a meaningful reply to the Deputy's question.

In Ireland and in Britain the main personal allowances are as follows:—

Ireland

Britain

£

£

Single person

234

220

Married man

394

340

Child

Not over 11

Not over 11

£135

£115

Over 11

Over 11 and

£150

not over 16

£140

Over 16

£165

Does the Minister say that any change which might be involved on our entry into the EEC will not affect our income tax position at all? Does he say that he does not consider that it would be necessary for us to conform to whatever the law is in the EEC countries?

No; there is no proposal at all, and I do not think there will be in the foreseeable future, for the harmonisation of personal taxation.