As stated in my reply to Parliamentary Question No 81 of 17 December 2009, the position is that a married one income couple benefit from a standard rate band of €45,400 which is €9,000 higher than the band for a single person. They also have the benefit of the married person's credit in the amount of €3,660, which is double the single person's credit. Where the stay-at-home spouse in a married one earner couple cares for a dependent person, e.g. their child or an elderly relative, the couple may benefit from an entitlement to the home carer tax credit, which has a value of €900.
The Commission on Taxation considered the issues associated with tax individualisation in its 2009 report. The Commission concluded that the present arrangements with regard to band structure and credits which apply to married one-earner and married two-earner couples should remain in place.
With regard to the question of introducing a specific tax relief for persons in the circumstances outlined by the Deputy, the position is that tax relief provisions are reviewed regularly, particularly as part of the annual Budget and Finance Bill process.