Terence Flanagan
Question:286 Deputy Terence Flanagan asked the Minister for Finance if there are plans to abolish tax individualisation; and if he will make a statement on the matter. [33553/09]
View answerTuesday, 6 October 2009
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Written answers
The position is that all tax policies are reviewed in the context of the annual budget and Finance Bill.
It should be noted that the issue of individualisation of the income tax bands was considered by the Commission on Taxation. The commission concluded that the current partly individualised system represents a balance between, on the one hand, acknowledging the choices families make in caring for children and, on the other, taking account of the need to encourage labour participation and accordingly recommended that no change be made to the current system.