Léim ar aghaidh chuig an bpríomhábhar
Gnáthamharc

Dáil Éireann díospóireacht -
Wednesday, 3 Jul 1985

Vol. 360 No. 2

Ceisteanna—Questions. Oral Answers. - Tax Allowance.

4.

asked the Minister for Finance if he will request the Revenue Commissioners to allow a taxpayer to claim a tax allowance in respect of a dependent common law spouse or if he will introduce amending legslation to give this effect; and if he will make a statement on the matter.

I do not propose to introduce legislation on the lines proposed by the Deputy. I would not consider it desirable to make any special provision in this matter relating to marriage in the Income Tax Acts. Provisions regarding the status of common law spouses should be contained in the general law relating to marriage and would be reflected in relevant income tax legislation. If the Deputy has in mind any particular cases, which he wishes to bring to my attention I will have the matter investigated, an invitation to him which I repeat and which I made on the last occasion when he put down a question on this. Presumably the Deputy is aware of the special status accorded in the Constitution to the institution of marriage.

The question relates to situations where the institution of marriage as referred to in the Constitution has broken down and the Constitution denies the right to persons to have a divorce. Where a second relationship is established and a spouse, usually the woman because of the nature of our society, is dependent on the common law husband, in those circumstances the man, the person working and paying tax, is not permitted to claim allowances for her. Can the Minister give any indication of either official or unofficial arrangements that are made or can be made to overcome that situation?

The question appears to have a wider ambit than that which Deputy De Rossa has now given. On 13 December last I answered Question No. 103 put down by Deputy De Rossa where he spoke specifically of cases where persons had remarried in various circumstances. I am afraid that the answer to the question in that case is the same as it is now. Briefly and most succinctly the answer to the question is really that this is a matter of law relating to marriage and not a matter of income tax law. The provisions of income tax law are inevitably reflected in law as it relates to marriage, but I do not think it would be correct in effect to change the law relating to marriage via income tax law.

Barr
Roinn