Brian O'Shea
Question:202 Mr. O’Shea asked the Minister for Finance his proposals to treat all families, whether married or otherwise, equally in the tax laws; and if he will make a statement on the matter. [10453/04]
View answerTuesday, 6 April 2004
Questions (117)
Written answers
I am aware that the tax treatment differs as between family units comprising married, separated, cohabiting or same sex couples. The difference in treatment reflects the differing nature of the relationships involved, the legal arrangements which may exist between the relevant parties as regards, for example, maintenance and support, and the provisions of the general law as it relates to the status of familial structures.
The working group examining the treatment of married, cohabiting and one-parent families under the tax and social welfare codes, which reported in August 1999, acknowledged that a key issue in the tax treatment of cohabiting couples is whether tax law should proceed ahead of changes in the general law. In my view, such a course, where changes in the tax code would set a headline in advance of developments in other relevant areas of public policy, for example, in the area of legal recognition of relationships other than married relationships, would be problematic and unwise. I indicated to the Dáil in February last that I had no plans to change the different treatments under the tax code and that is still my position.