Dáil Éireann Debate, Thursday - 30 April 2015
65. Deputy Jack Wall asked the Minister for Finance if a person whose partner is living with that person may claim tax relief for the partner; if there is an age limit on such a claim; the way a person can register such a claim; and if he will make a statement on the matter. [17030/15]
View answerWhere a couple is cohabiting, rather than married or in a civil partnership, each partner is treated for the purposes of income tax as a separate and unconnected individual. Because they are treated separately for tax purposes, credits, tax bands and reliefs cannot be transferred from one partner to the other. In addition there is no provision in the tax code that allows a person claim tax relief for an unconnected person.
