asked the Minister for Finance the reason married couples with two incomes are entitled to greater tax relief than a single person when mortgage repayments are the same in both cases.
Written Answers. - Tax Relief.
45.
The granting to a married couple of income tax relief for mortgage interest up to twice the maximum allowed to a single person was introduced in 1980 as part of a general adjustment of the structure of rate bands and allowances following the Supreme Court decision in the Murphy case.