P. J. Sheehan
Question:60 Mr. Sheehan asked the Minister for Finance when a refund of VAT will be made to a person (details supplied) in County Cork. [9243/96]
Written Answers. - VAT Refunds.
I am informed by the Revenue Commissioners that a refund in the amount of £1,462.85 has recently been issued in this case.
Liam Aylward
Question:61 Mr. Aylward asked the Minister for Finance if he will have arrangements made for a refund of VAT on farm buildings to be made to a person (details supplied) in County Kilkenny in view of the fact that the application has been lodged for some time. [9244/96]
I am informed by the Revenue Commissioners that a refund in the amount of £4,688.74 has recently been issued in this case.
John Browne
Question:62 Mr. Browne (Wexford) asked the Minister for Finance the reason a person (details supplied) in Wexford is only getting a single person's tax free allowance. [9261/96]
I have been advised by the Revenue Commissioners that as the taxpayer is not married to his partner he is not entitled to the married allowance.
As the Deputy will be aware, there are no special income tax allowances for unmarried couples living together. In this context, I would point out that tax law follows the general law relating to marriage. The basis on which the married person's tax free allowance and double rate bands, is given derives from the Supreme Count decision in Murphy v. the Attorney General (1980) which held that it was contrary to the Constitution for a married couple to pay more tax than two single people living together.
I am conscious of the difficulties which can arise for cohabiting couples in certain circumstances. The expert working group on the integration of the tax and social welfare systems has been looking at, inter alia, the position of cohabiting couples generally. The group will be reporting shortly and I will carefully consider its recommendations.