Tax Rebates

Dáil Éireann Debate, Thursday - 31 January 2013

Thursday, 31 January 2013

Questions (58)

Peter Mathews

Question:

58. Deputy Peter Mathews asked the Minister for Finance if a cohabiting couple are entitled to a tax rebate if one member is receiving a welfare payment that is reduced as a result of the other's means; and if he will make a statement on the matter. [4844/13]

Written answers

Minister for Finance

Cohabiting couples are not recognised for the purposes of income tax law and are treated as separate and unconnected individuals. The social welfare circumstances of one partner have no bearing on the tax position of the other.