asked the Minister for Finance if a deserted wife who works is considered for income tax purposes as a single woman, a married woman, a single parent or a widow.
Ceisteanna—Questions. Oral Answers. - Income Tax Assessment.
13.
A married woman is treated for income tax purposes in the same way as a single person if— (a) she is separated from her husband under an order of a court of competent jurisdiction or by deed of separation, or (b) she is, in fact, separated from her husband in such circumstances that the separation is likely to be permanent.
A deserted wife would come under category (b) and would, therefore, be treated for tax purposes in the same way as a single person but would, in addition to the single personal allowance, be granted any other allowance, for example, child allowance, or house-keeper's allowance to which she proves title.
(Dublin Central): Would a deserted wife's pension be taken into account when assessing her income?
That is a question on which I would prefer to have notice before speaking ex cathedra. Considering that a person must have virtually no other income before qualifying for such allowance, I doubt very much if any liability to tax will arise in such cases.
(Dublin Central): The Revenue Commissioners must have some guidelines in regard to whether a deserted wife's pension is taken into consideration in assessing her income.
Am I to gather from what the Minister said that it is a single one added to which there may be children's allowances but that the total will still be less than that of a married man in similar circumstances?
No, a married man in similar circumstances—to wit, separated—would receive the same treatment as a married woman who is separated. The child allowance would go to the person in whose custody the child would be, not to the other party.
But the total allowances will be less for a woman who is deserted and looking after the family than would be the normal allowances if that were a normal family with no desertion?
I take it that by normal family the Deputy means one in which the parties would not be separated and then the married allowances would apply. Where there is a separation, it is the single person allowances that apply with whatever other allowances may arise because of dependants which may exist. These provisions are laid down in the Income Tax Act, 1967.