asked the Minister for Finance if, given that figures show that women contribute a major share of the work on 44 per cent of dairy farms and given the crucial role of tens of thousands of farmers' wives in the management of farms, and in view of the recent statement by the Minister of State for Womens' Affairs that Irish law discriminates against women on farms by not allowing a wife to be put on the same taxation basis as other employees; if he considers this state of affairs warrants action; and if he will make a statement on the matter.
Written Answers. - Equal Opportunities in Agriculture.
706.
I assume that the Deputy is referring to the opening statement made by the Minister of State to the seminar on equal opportunities in agriculture and self-employment on 8 November. The Minister of State made no reference to taxation in that statement.
There is nothing in current income tax law to prevent farmers or other self-employed persons from employing their spouses, and other family members, on a remuneration basis. Such spouses or other family members would then become entitled to the appropriate personal tax allowances.