asked the Minister for Finance if he will agree to introduce legislation to recognise, as husband and wife for income tax purposes, all couples who are co-habiting, particularly in view of the recent Supreme Court decision that all couples who are cohabiting shall be assessed jointly for the purpose of obtaining unemployment assistance at the same payment levels as that of married couples.
Written Answers. - Supreme Court Decision.
41.
I take it that the Deputy is referring to the Supreme Court decision of May 1989 in the case of Patrick Hyland v. the Minister for Social Welfare and the Attorney General. I understand that the judgment in that case was to the effect that the relevant social welfare provision was invalid, having regard to the provisions of the Constitution, since it resulted in a married couple living together being treated less favourably than an unmarried couple living together. The income tax code already provides that a married couple is not treated less favourably than an unmarried couple living together. I have no plans to change the income tax treatment of such unmarried couples.