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Dáil Éireann debate -
Tuesday, 5 Feb 1991

Vol. 404 No. 6

Written Answers. - Income Tax Law Relating to Marriage.

Jim Mitchell

Question:

91 Mr. J. Mitchell asked the Minister for Finance if, in view of the fact that a person who is a common law wife is entitled to no social welfare allowance or other payments, he will outline whether the common law husband (details supplied), who is the sole earner in the household, is entitled to the marriage allowance for income tax purposes; and if he will make a statement on the matter.

I have been advised by the Revenue Commissioners that, on the basis of the information supplied, they are unable to trace the taxpayer in their records. However, there are no special provisions for unmarried couples living together as man and wife. The tax treatment reflects the general law relating to marriage.

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