asked the Minister for Finance if he will consider introducing amending legislation to allow a taxpayer to claim a tax allowance in respect of a dependent common law spouse and if he will make a statement on the matter.
Written Answers. - Income Tax Allowances.
101.
I do not propose to introduce legislation on the lines suggested by the Deputy.
102.
asked the Minister for Finance if he is aware that where a person who has received a marriage annulment from the Roman Catholic Church remarries no tax allowance is permitted in respect of a dependent spouse of the second marriage; if he approves of this situation; and if he will consider introducing legislation to change this practice.
103.
asked the Minister for Finance in respect of each year from 1978 to 1983 inclusive (a) the number of remarried persons who have applied to the Revenue Commissioners for treatment as married persons for tax purposes; (b) the number of persons whose applications were refused, and (c) the grounds for refusal.
I propose to take Questions Nos. 102 and 103 together.
I am advised by the Revenue Commissioners that in general it has been found possible to deal satisfactorily with any cases of the type mentioned by the Deputy. Where a claim for married allowance is received, the claimant is asked the name of the spouse and the date of marriage. Unless there is a reason for testing the accuracy of the replies given, the married allowance is granted.
I would not consider it desirable to make any special provision relating to marriage in the Income Tax Acts. Provisions of that nature should be contained in the general law relating to marriage and they would then apply automatically for tax purposes. If the Deputy has in mind any particular case which he wishes to bring to my attention I will have the matter investigated.
Revenue records do not distinguish persons who have remarried from other married persons. Statistics are not available which would enable the information sought by the Deputy at (a) and (b) of the second question to be provided.