asked the Minister for Finance if he will indicate the difference in income tax levied on single parents as against married parents.
Ceisteanna—Questions. Oral Answers. - Income Tax Levy.
116.
The Deputy will bear in mind that the tax allowance for a dependent child is the same for unmarried persons, widowed persons and married persons. Where the income is the same, any difference in tax payable arises from the marital status of the parent. On the basis of an income of £2,000, and disregarding all other allowances and reliefs, tax payable would be as follows:
|
Unmarried person with dependent child |
Widowed person with dependent child |
Married person with dependent child |
|
£338 |
£325 |
£260 |
If the unmarried or widowed person were entitled to housekeeper allowance for a person taking care of the child, the tax payable would be £301.60 and £288.60 respectively.
Is the Minister aware that due to the present economic situation more and more wives are finding it necessary to seek some form of employment if only part-time? Will he consider favourably in his next budget the question of improving their position?
That is one of the things, of course, that I will be looking at.