Vol. 429 No. 3
81 Mr. Creed asked the Minister for Finance if he intends to amend the income tax codes so that cohabiting couples would be treated similarly to married couples under the income tax code, as currently neither are entitled to claim for dependent children.
The tax treatment of persons cohabiting as man and wife who are not in a position to enter into a legal marriage in the State is being kept under review in my Department. Nevertheless, the Deputy should appreciate that tax law should, in principle, follow and reflect the general law relating to marriage. As the Deputy will be aware, a White Paper on Marital Breakdown has been published and the Programme for a Partnership Government contains a commitment to hold a referendum on divorce by 1994. In the circumstances, I do not propose to make any changes in tax law in this area pending the outcome of the divorce referendum.
