asked the Minister for Finance if he will increase the tax-free allowances for married women and provide a tax-free allowance in respect of wages paid to housekeepers employed by married women who are working.
Ceisteanna—Questions. Oral Answers. - Income Tax Concessions.
91.
Alterations in the income tax personal allowances and reliefs are primarily budgetary matters and, as such, are reviewed annually at the appropriate time. The Deputy will appreciate that I cannot, at this stage, give any indication of what proposals the forthcoming budget may or may not contain.
92.
asked the Minister for Finance if he will consider, where unmarried mothers are in gainful employment and wish to retain and maintain their children, that substantial tax-free allowances be granted to them.
93.
asked the Minister for Finance if he will consider granting income tax concessions to single parents.
I propose, with your permission, a Cheann Comhairle, to take Questions Nos. 92 and 93 together.
An unmarried parent who has the custody and maintenance of his or her child obtains the same tax allowance for the child as a married parent obtains for his child. In addition, an unmarried working mother is entitled to the "housekeeper" allowance of £100 in respect of a female person or relative engaged to care for the child. This allowance is available to a widowed person or separated spouse who is maintaining a child, so that in relation to child allowance or housekeeper allowance there is no difference under existing law between the treatment for tax purposes of an unmarried working mother, a working wife separated from her husband and a widowed parent.
As regards the personal allowances for single or married persons these are primarily budgetary matters to be considered at the appropriate time. The Deputies will appreciate that I cannot at this stage indicate what proposals the forthcoming budget may or may not contain.
Can the Minister state if he intends to give consideration to this matter? I think the Minister will agree that it is a serious social problem.
The Minister agrees that this and many other serious problems have been left for decision by the new administration who are giving all such matters careful consideration.