asked the Minister for Finance whether he will consider reforming the tax law to permit persons who are allowed to remarry under church law to claim a married couples tax allowance in the event of remarriage.
Written Answers. - Marriage Tax Allowance.
441.
I am advised by the Revenue Commissioners that problems in this area have arisen in a few cases but have been dealt with satisfactorily in practice.
If the legal status of a marriage became an issue in any particular case, the Revenue Commissioners would abide by a decision given by the appropriate authority under the general law.
As regards the question of amending the tax law in this matter, it is not considered desirable to make special provision relating to marriage in the Income Tax Acts. Any provision relating to the status of persons who go through a marriage ceremony must be contained in the general law relating to marriage. Those provisions would then automatically apply for tax purposes.