Proinsias De Rossa
Question:146 Proinsias De Rossa asked the Minister for Finance if common law spouses will be treated equally with married spouses in the income tax code. [7986/98]
Written Answers. - Income Tax Code.
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 Court 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. An interdepartmental working group has been set up under the Department of Social, Community and Family Affairs to examine the treatment of married, cohabiting and one-parent households under the tax and social welfare codes. This group is due to report by the middle of this year.