asked the Minister for Finance the number of married men and women who are taxed as separated spouses.
Written Answers. - Taxation of Married Couples.
380.
The taxation of married couples as single persons can arise where the spouses are living together and have not elected, or have not been deemed to have elected, to be jointly assessed and also where the spouses are separated. In such cases the normal tax treatment for single persons is applied and they are not distinguished in Revenue records from other single persons. In the circumstances statistics are not available which would enable the information sought by the Deputy to be provided.