asked the Minister for Finance his views on the anomaly which occurs in our tax and social welfare systems where a person (details supplied) in Dublin 7 who has been separated from his wife for a number of years and is now sharing a house with a partner of several years standing is not entitled to any social welfare assistance because his partner is earning more than £80 per week, but that she is taxed as a single person, getting no tax allowance for him; and the action he proposes to take in such a case.
Written Answers. - Special Tax Allowance.
28.
I would not consider it desirable to make any special provision in this matter relating to marriage in the Income Tax Acts. Provisions regarding the status of common law spouses should be contained in the general law relating to marriage and would be reflected in relevant income tax legislation. The granting of a special tax allowance for such arrangements would imply recognition for cohabiting couples.
The social welfare issues raised in the question have already been replied to by the Minister for Social Welfare.