There are no special tax credits for unmarried couples living together. In this context, tax law follows the general law relating to marriage. The basis for the current taxation of married couples 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. The tax treatment of unmarried couples who co-habit was unaffected by the Murphy judgment. Each partner is taxed as a single person and each is entitled to the tax credits and standard rate band appropriate to single persons.