Vol. 439 No. 7
57 Mr. N. Ahern asked the Minister for Finance if he will change the tax regulations so as to encourage honesty, with particular reference to a person who surrendered her lone parent's social welfare book when she moved in with a male companion but now finds her companion cannot claim married persons allowance for her; and if this person would have normal tax free allowances if her boyfriend takes out a deed of covenant in her favour.
A taxpayer is not entitled to claim the married allowance in respect of his co-habiting partner. The Deputy will appreciate that, in principle, the tax law should follow and reflect the general law relating to marriage. I am keeping the matter under review and will make any changes in the tax law which may be necessary arising from proposed changes in law and the Constitution relating to marriage.
If the taxpayer convenants income to another person, including a co-habiting partner, that person would be entitled to claim the normal tax-free allowances available under section 138 of the Income Tax Act, 1967.
